Polityka podatkowa na rozdrożu - wokół podatku bankowego w Polsce

Abstract: The author analyses the design and imposition of the bank levy that came into effect on the 1st of February 2016 both from the economic and legal perspective. The author portrays its origin as well as the main solutions. The risks connected with their implementation involving the capacity to collect the tax are outlined. The author also presents the development of the design of taxation of the banking sector in Poland in the past dozen or more years. The author conducts a comparative analysis of the various tax designs that prove effective in many E.U. Member States. This allows to show the similarities and tell the differences between the various state-specific designs and the ones adopted in Poland. The paper is also concerned with the consequences that the bank levy might bring about in Poland. The author postulates that the analysis of its design flaws makes it possible to evade taxation. The author puts forward alternative concepts, which would make the provisions of the law m

Object Details

• Alternative title: Tax policy at a crossroads - the case for the bank levy in Poland
• Location: Deutsche Nationalbibliothek Frankfurt am Main
• Extent: Online-Ressource
• Language: Polnisch
• Notes: Veröffentlichungsversion ; begutachtet (peer reviewed) ; In: Studia z Polityki Publicznej / Public Policy Studies ; 3 (2016) 2 ; 65-87

Classification and Topics

• Classification: Wirtschaft

Contributors, Places and Time

• Event: Veröffentlichung
• (where): Mannheim
• (who): SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V.
• (when): 2016
• Creator: Gajewski, Dominik

Further information

• DOI: 10.33119/KSzPP.2016.2.3
• URN: urn:nbn:de:101:1-2022090607103459560022
• Rights: Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
• Last update: 15.08.2025, 7:36 AM CEST