Podatek bankowy – koncepcja europejska i studium przypadków wybranych krajów UE
Journal Title: Studia BAS - Year 2018, Vol 53, Issue 1
Abstract
The paper provides an overview of bank levy, i.e. a tax on financial institutions that is applicable in most of the EU member states. The paper contains a comprehensive comparative analysis of relevant solutions adopted, as well as analysis of bank levy in legal and economic terms. The authors also discuss the consequences of the introduction of bank levy in Poland and Hun‑ gary. Furthermore, they present possible changes to the Polish legal regulations in order to make them more precise and effective.
Authors and Affiliations
Czesław Bartłomiej Martysz, Bartłomiej Bartlewski
Keywords
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