Podatek bankowy - konsekwencje dla sektora bankowego w Polsce

• Autorzy: Tomasz Siudek

Warianty tytułu

Bank Levy - Implications for the Banking Sector in Poland

• Języki publikacji: PL

Abstrakty

Głównym celem artykułu jest określenie wpływu podatku bankowego na sytuację ekonomiczno-finansową sektora bankowego w Polsce. W pracy sformułowano jedną hipotezę badawczą, w której zakłada się, że wprowadzenie podatku bankowego w Polsce na poziomie 0,39% aktywów ogółem banków doprowadzi do dużego wzrostu obciążeń podatkowych sektora bankowego, czego efektem będzie pogorszenie jego sytuacji ekonomiczno-finansowej. Oprócz tego w ramach pracy ukazano istotę i cel wprowadzenia podatku bankowego, typy podatku bankowego, jak również stanowiska największych państw na świecie w sprawie perspektywy wprowadzenia tego podatku. (fragment tekstu)

EN

The paper concerns with a bank levy as an instrument of state regulation aimed at increasing the stability of the financial system. The analysis shows that in the case of Poland, an introduction of the bank levy at a rate of 0.39% of total assets would cause a significant rise in the tax burden on banks. According to our simulations, if the bank levy had been applied to the banks in the period 1999-2009, the total return on assets (ROA) and return on equity (ROE) would have gone down respectively by 0.39% and 5.90%. As a result, development of the banking sector, considered as a main driver of national economy, would have been slower. (original abstract)

Słowa kluczowe

PL

Banki; Podatki; Sektor finansowy; Sektor bankowy; Podatek bankowy; Opłata bankowa

EN

Banks; Taxes; Financial sector; Banking sector; Bank tax; Bank levy

• Czasopismo: Zeszyty Naukowe SGGW w Warszawie. Ekonomika i Organizacja Gospodarki Żywnościowej
• Rocznik: 2011
• Numer: nr 92
• Strony: 63--76

Twórcy

autor

Tomasz Siudek

• Szkoła Główna Gospodarstwa Wiejskiego w Warszawie

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