Wydajność fiskalna podatku bankowego w Polsce w początkowym okresie jego funkcjonowania
Fiscal efficiency of bank levy in Poland at the early stage of its functioning

Summary/Abstract: The main aim of the article is to examine fiscal efficiency of bank levy in Poland in the initial period of its functioning. This levy was implemented by the Law of the Tax for certain Financial Institutions at the beginning of 2016. In the European Union countries its idea was applied after the international subprime crisis, mainly as a reaction to banks’ moral hazard and its huge results for taxpayers from the above mentioned countries. Polish bank levy has in turn only fiscal character. To prepare this article some scientific methods were used, such as the study of literature and the analysis of estimated data prepared by the Ministry of Finance. The conducted research allowed to draw a conclusion that bank levy incomes in Poland between March and September 2016 were substantially below the forecast. The main reason for this is that the construction of this tax has some disadvantages. In order to improve its fiscal efficiency, there should be necessary, among others things, to tighten up legislation, limit the practice of transferring granting credits abroad and change regulations concerning the implementation of rescue programmes.

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