Object's details: Efekty fiskalne wprowadzenia podatku bankowego w Polsce

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Efekty fiskalne wprowadzenia podatku bankowego w Polsce
• Alternative title:
  
  
  Fiscal effects of introducing bank tax in Poland
• Group publication title:
  
  
  Ekonomia – Wroclaw Economic Review. 2020, 26/2
• Creator:
  
  
  Mielczarek, Mikołaj
  
• Subject and Keywords:
  
  
  banking sector
   ;
  bank tax
   ;
  Financial Activity Tax (FAT)
   ;
  Financial Transaction Tax (FTT)
   ;
  financial institutions
• Description:
  
  Od 2013: Ekonomia – Wroclaw Economic Review
• Abstract:
  
  
  The article attempts to assess the fiscal effects of the introduction of a bank tax in Poland. From January 2016, a new public tax in Poland has been imposed on some financial institutions, including banks. Similar solutions are also found in some European Union countries. The aim of the article was to implement literature research and legal acts as well as empirical simulation. To accomplish the purpose of the article, literature research and legal acts, as well as empirical simulation were used. The simulation showed that the introduction of a bank tax gives beneficial fiscal effects for the state in the form of additional budget revenues. The construction of the bank tax provided for in Polish law was much more beneficial for the state than the adoption of a solution operating in another EU country. On the other hand, the introduction of a new tax is a rather unfavorable situation for the banking sector, because banks hither to covered by income taxes and VAT have to bear an additional tax burden from 2016. For the banks themselves, the adoption of a solution found in one of the EU countries would be more favorable than the Polish solution.
• Place of publishing:
  
  
  Wrocław
• Publisher:
  
  
  Wydawnictwo Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Machaj, Mateusz
  :
  Redaktor,
• Date issued:
  
  2020
• Resource Type:
  
  
  text
   ;
  
  
  tekst
• Detailed Type:
  
  
  article
   ;
  
  
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:136614  ; https://doi.org/10.19195/2658-1310.26.2.8  ;
  ISSN 0239-6661
   ;
  ISSN 2658-1310
• Language:
  
  pol
• Abstract Language :
  
  eng
• Relation:
  
  
  Acta Universitatis Wratislaviensis, 0239-6661, No 3992
• WUL Catalog:
  
  
  https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:109884
• Is version of:
  
  
  Czasopisma Naukowe w Sieci
• Access rights:
  
  
  The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity
   ;
  
  
  Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego
• License:
  
  
  Making materials available on the basis of the agreement with the owner of the property copyrights
   ;
  
  
  Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich
• Rights holder:
  
  Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2020
   ;
  Copyright by CNS
• Location of original object:
  
  
  Biblioteka Wydziału Prawa, Administracji i Ekonomii
• Autor opisu:
  
  WR U/PAdks

Object is located in the collections:

Additional information

• Creation date: 2023-03-09
• Last modification date: 2024-08-12
• Content object's number of views: 145
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   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/136614/PDF.json