Podatek bankowy w krajach Unii Europejskiej – ocena implementacji
The bank tax: an assessment of implementation in the EU member states

Summary/Abstract: The article presents the issue of bank tax. The authors indicate the theoretical background of usage of such a fiscal policy tool in the aftermath of the financial crisis. The paper also shows the analysis of the existing bank taxes in the EU member states. Based on the macro data from EU member states, the authors examine the effects of the introduction of bank tax on the level of funding risk. The results of conducted research indicate that there is lack of evidence supporting the hypothesis about a positive impact of the bank tax on the funding risk.

• Details
• Contents