Podatek od niektórych instytucji finansowych – geneza, założenia a skutki fiskalne i gospodarcze
Tax on certain financial institutions—origin, assumptions and fiscal and economic effects

Author(s): Aneta Chodakowska
Subject(s): Economy, National Economy, Supranational / Global Economy, Business Economy / Management, Economic policy, Public Finances, Fiscal Politics / Budgeting
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: podatki;podatek od niektórych instytucji finansowych;podatek bankowy;kryzys finansowy;subprime;
Summary/Abstract: Purpose: The main aim of the paper is to present the legal basis for the tax on certain financial institutions in Poland, as well as its fiscal and economic consequences. It also identifies and compares the reasons for taxing the financial sector in Poland with those in other countries. Methodology: The paper contains critical analysis of the literature, which is followed by the data analysis. Findings: The primary reasons for implementing the tax in European countries were anti-crisis measures. In contrast, in Poland, the main aim of taxing financial institutions was to secure additional sources of financing for budget expenditures as well as to increase and equalise the tax burdens of financial institutions towards society. The effectiveness of achieving this goal remains unclear due to the tax incidence mechanisms that were triggered immediately after the new regulations came into force.

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