{"metadata":[{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Mielczarek, Mikołaj"]}},{"label":{"en":["Has version"],"pl":["Ma wersję"]},"value":{"en":["https://czasopisma.uwr.edu.pl/ekon"],"pl":["https://czasopisma.uwr.edu.pl/ekon"],"universal":["https://czasopisma.uwr.edu.pl/ekon"]}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"pl":["Efekty fiskalne wprowadzenia podatku bankowego w Polsce"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"en":["143"],"pl":["143"],"universal":["143"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"en":["123"],"pl":["123"],"universal":["123"]}},{"label":{"en":["Issue"],"pl":["Numer"]},"value":{"en":["2"],"pl":["2"],"universal":["2"]}},{"label":{"en":["Volume"],"pl":["Tom/Rocznik"]},"value":{"en":["26"],"pl":["26"],"universal":["26"]}},{"label":{"en":["Related Identifier Type"],"pl":["Typ identyfikatora"]},"value":{"en":["ISSN-L"],"pl":["ISSN-L"],"universal":["ISSN-L"]}},{"label":{"en":["Related Identifier"],"pl":["Powiązany identyfikator"]},"value":{"en":["ISSN-L: 2084-4093"],"pl":["ISSN-L: 2084-4093"],"universal":["ISSN-L: 2084-4093"]}},{"label":{"en":["Identifier"],"pl":["Identyfikator"]},"value":{}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Machaj, Mateusz"]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"pl":["Wydawnictwo Uniwersytetu Wrocławskiego"]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["banking sector","bank tax","Financial Activity Tax (FAT)","Financial Transaction Tax (FTT)","financial institutions"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"en":["https://czasopisma.uwr.edu.pl/ekon/article/view/11955"],"pl":["https://czasopisma.uwr.edu.pl/ekon/article/view/11955"],"universal":["https://czasopisma.uwr.edu.pl/ekon/article/view/11955"]}},{"label":{"en":["Abstract"],"pl":["Abstrakt"]},"value":{"en":["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."]}},{"label":{"en":["Alternative title"],"pl":["Tytuł odmienny"]},"value":{"en":["Fiscal effects of introducing bank tax in Poland"]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Machaj, Mateusz : Redaktor"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu źródłowego"]},"value":{"pl":["Czasopismo"]}},{"label":{"en":["Resource Title"],"pl":["Tytuł źródłowy"]},"value":{"pl":["Acta Universitatis Wratislaviensis. Ekonomia"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"en":["2020"],"pl":["2020"],"universal":["2020"]}},{"label":{"en":["Detailed Type"],"pl":["Szczegółowy typ zasobu"]},"value":{"en":["article"],"pl":["artykuł"]}},{"label":{"en":["Abstract Language "],"pl":["Język streszczenia"]},"value":{"en":["eng"],"pl":["eng"],"universal":["eng"]}},{"label":{"en":["Autor opisu"],"pl":["Autor opisu"]},"value":{"en":["WR U/PAdks"],"pl":["WR U/PAdks"],"universal":["WR U/PAdks"]}},{"label":{"en":["License"],"pl":["Licencja"]},"value":{"en":["Making materials available on the basis of the agreement with the owner of the property copyrights"],"pl":["Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich"]}},{"label":{"en":["Access rights"],"pl":["Prawa dostępu"]},"value":{"en":["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"],"pl":["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"]}},{"label":{"en":["PLMET"],"pl":["PLMET"]},"value":{"en":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"],"pl":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"],"universal":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"]}},{"label":{"en":["Group publication title"],"pl":["Tytuł publikacji grupowej"]},"value":{"pl":["Ekonomia \u2013 Wroclaw Economic Review. 2020, 26/2"]}},{"label":{"en":["Location of original object"],"pl":["Lokalizacja oryginału"]},"value":{"pl":["Biblioteka Wydziału Prawa, Administracji i Ekonomii"]}},{"label":{"en":["Rights holder"],"pl":["Właściciel praw"]},"value":{"en":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.","Copyright by CNS"],"pl":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.","Copyright by CNS"],"universal":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.","Copyright by CNS"]}},{"label":{"en":["Relation"],"pl":["Powiązanie"]},"value":{}},{"label":{"en":["Language"],"pl":["Język"]},"value":{"en":["pol"],"pl":["pol"],"universal":["pol"]}},{"label":{"en":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"pl":["Wrocław"]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"pl":["Efekty fiskalne wprowadzenia podatku bankowego w Polsce"]},"type":"Manifest","@context":"http://iiif.io/api/presentation/3/context.json","items":[{"width":1600,"id":"https://repozytorium.uni.wroc.pl/canvas/page1","label":{"@none":["PDF/08_M_Mielczarek_Efekty_fiskalne_wprowadzenia_podatku_bankowego_w_Polsce.pdf"]},"type":"Canvas","items":[{"id":"https://repozytorium.uni.wroc.pl/annotation/page1","type":"AnnotationPage","items":[{"motivation":"painting","id":"https://repozytorium.uni.wroc.pl/annotation/page1/1","type":"Annotation","body":{"format":"application/pdf","id":"https://repozytorium.uni.wroc.pl/Content/136614/PDF/08_M_Mielczarek_Efekty_fiskalne_wprowadzenia_podatku_bankowego_w_Polsce.pdf","label":{"@none":["PDF/08_M_Mielczarek_Efekty_fiskalne_wprowadzenia_podatku_bankowego_w_Polsce.pdf"]},"type":"Text"},"target":"https://repozytorium.uni.wroc.pl/annotation/page1"}]}],"height":1200}]}