Podatek bankowy – narzędzie antykryzysowe czy instrument fiskalny
Bank levy – an anti-crisis solution or a fiscal instrument?
Author(s): Justyna ŁupińskaSubject(s): Social Sciences, National Economy, Financial Markets
Published by: Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego
Keywords: negative externalities internalization; bank levy; tax optimization
Summary/Abstract: The main goal of this article is to present the possibility of internalization of negative externalities generated by banks. The conducted survey takes into account Polish banks’ adaptive response to newly implemented tax (tax optimization) and co-effects of group response materialized on local interbank and sovereign debt markets. The empirical assessment of bank levy introduction and evaluation of its externalities internalization potential was based on statistical data gathered in 2015–2017.
Journal: Problemy Zarządzania
- Issue Year: 16/2018
- Issue No: 3 (76)
- Page Range: 138-159
- Page Count: 20
- Language: English, Polish