Podatek bankowy: koncepcja i studium przypadków
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 solutions adopted, as well as analysis of bank levy in legal and economic terms. The authors also discuss the consequences of the introduction of bank levy in Poland and Hungary. Furthermore, they present possible changes to the Polish legal regulations in order to make them more precise and effect.

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