- Tytuł:
-
Podatek bankowy – koncepcja europejska i studium przypadków wybranych krajów UE
Bank levy – concept and case studies - Autorzy:
-
Martysz, Czesław Bartłomiej
Bartlewski, Bartłomiej - Powiązania:
- https://bibliotekanauki.pl/articles/11364455.pdf
- Data publikacji:
- 2018
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
bank levy
financial institutions levy in Poland
banking sector
financial institutions
tax avoidance - Opis:
- 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 Hungary. Furthermore, they present possible changes to the Polish legal regulations in order to make them more precise and effective.
- Źródło:
-
Studia BAS; 2018, 1(53); 101-133
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł