Wpływ podatku od niektórych instytucji finansowych na działalność banków
The Impact of the Tax on Some Financial Institutions on the Activities of Banks

Summary/Abstract: The aim of this article is to evaluate the impact and potential consequences of the implementation of a tax on certain financial institutions for banking operations. It assumes the thesis that as consequences of the implementation of the so-called bank tax may decrease the profitability of banks, the ability of the transfer of the fiscal burden on the customer, can lead to changes in the structure of assets and supply of banks. There are applied research methods such as literature, legislation analysis, and reports the FSC and the NBP, statistical data and the method of observation. At the beginning the assumptions of a bank tax in Poland are presented. Then the experiences of the European Union of implementation of a bank tax are pointed out. Then article presents selected opinions of experts about the impact of a tax on bank activity. At the end the article summarized effects of the implementation of the tax in 2016.

• Details
• Contents