Podatek bankowy – koncepcja europejska i studium przypadków wybranych krajów UE
Bank levy – concept and case studies

Summary/Abstract: The paper provides an overview of bank levy,i.e. a tax on financial institutions that is applicable in most of the EU member states.The paper contains a comprehensive comparative analysis of relevant solutionsadopted, as well as analysis of bank levy in legal and economic terms. The authorsalso discuss the consequences of the introduction of bank levy in Poland and Hun‑gary. Furthermore, they present possible changes to the Polish legal regulations inorder to make them more precise and effective.

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