In February 2016, Poland implemented a bank tax paid by monetary financial institutions based on the assets of their balance sheets. Two years later, the same tax was proposed in Lithuania. Critics of the tax claimed that the tax burden in Poland shifted to customers by increasing the lending margin, and were this tax to be implemented in Lithuania, negative economic consequences would be likely. The aim of this paper is to estimate the potential impact of the bank tax on the lending margin in Lithuania by evaluating the case of Poland. Currently, research studies do not provide a definitive answer about the effects of bank taxation, mainly because various types of bank tax exist. Further research of the bank tax implemented in Poland could...
Income tax management includes a set of activities aimed at the legal minimization of income tax li...
W artykule podjeta jest analiza podatku bankowego, zawówno z punktu widzenia ekonomicznego, jak i pr...
Artykuł skupia się wokół zagadnienia podatku bankowego i jego wpływu na banki notowane na Warszawski...
The article attempts to assess the fiscal effects of the introduction of a bank tax in Poland. From ...
The author analyses the design and imposition of the bank levy that came into effect on the 1st of F...
Debata o nałożeniu dodatkowych obciążeń fiskalnych po kryzysie finansowym 2007–2009 spowodowała, że ...
Objectives The aim of this study is to verify the hypothesis of decreasing volatility of budget reve...
Celem niniejszego opracowania jest przedstawienie reakcji banków komercyjnych na wprowadzenie podatk...
Theoretical background: Bank tax was introduced in Poland in February 2016. As a consequence, severa...
The paper provides an overview of bank levy, i.e. a tax on financial institutions that is applicable...
In the opinion of general public Polish commercial banks earn too much from their activities as comp...
The article's main objective was to analyse the implications of the tax on certain financial institu...
The article provides an analysis of the implications for the Polish banking sector regarding the tax...
International audienceThis is the first analysis of the incidence of a bank tax that is imposed on b...
The article discusses the manners of implementing the bank tax in the selected EU countries and anal...
Income tax management includes a set of activities aimed at the legal minimization of income tax li...
W artykule podjeta jest analiza podatku bankowego, zawówno z punktu widzenia ekonomicznego, jak i pr...
Artykuł skupia się wokół zagadnienia podatku bankowego i jego wpływu na banki notowane na Warszawski...
The article attempts to assess the fiscal effects of the introduction of a bank tax in Poland. From ...
The author analyses the design and imposition of the bank levy that came into effect on the 1st of F...
Debata o nałożeniu dodatkowych obciążeń fiskalnych po kryzysie finansowym 2007–2009 spowodowała, że ...
Objectives The aim of this study is to verify the hypothesis of decreasing volatility of budget reve...
Celem niniejszego opracowania jest przedstawienie reakcji banków komercyjnych na wprowadzenie podatk...
Theoretical background: Bank tax was introduced in Poland in February 2016. As a consequence, severa...
The paper provides an overview of bank levy, i.e. a tax on financial institutions that is applicable...
In the opinion of general public Polish commercial banks earn too much from their activities as comp...
The article's main objective was to analyse the implications of the tax on certain financial institu...
The article provides an analysis of the implications for the Polish banking sector regarding the tax...
International audienceThis is the first analysis of the incidence of a bank tax that is imposed on b...
The article discusses the manners of implementing the bank tax in the selected EU countries and anal...
Income tax management includes a set of activities aimed at the legal minimization of income tax li...
W artykule podjeta jest analiza podatku bankowego, zawówno z punktu widzenia ekonomicznego, jak i pr...
Artykuł skupia się wokół zagadnienia podatku bankowego i jego wpływu na banki notowane na Warszawski...