Financial transaction tax in Poland against the background of selected eu member states’ experiences
Financial transaction tax in Poland against the background of selected eu member states’ experiences

Summary/Abstract: The objective of the article is to present the scope and construction of financial transaction tax in Poland against the background of EU Member States’ experiences and the planned uniform EU tax in the context of its regulatory function and the need for harmonization. The conducted comparative analysis indicates that national tax systems are extensively diversified in terms of tax construction, which justifies the need for its harmonization at EU level. The suggested FTT addressed to the EU Member States, similarly to taxes in France and Italy introduced after the occurrence of the financial crisis, take into account in their structure the possibility of regulating the functioning of the financial markets. Such a function is not present in the case of the civil law activities tax covering some financial transactions in Poland.

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