Open AccessSkutki wprowadzenia podatku bankowego w Polsce w kontekście możliwości ograniczenia negatywnych efektów zewnętrznych generowanych przez krajowy sektor bankowy
Author(s) -
Justyna Łupińska
Publication year - 2018
Publication title -
kwartalnik kolegium ekonomiczno-społecznego studia i prace
Language(s) - English
Resource type - Journals
ISSN - 2082-0976
DOI - 10.33119/kkessip.2018.2.7
Subject(s) - externality , economics , monetary economics , business administration , accounting , financial system , business , microeconomics
The main goal of this article is to present the possibility of internalization of negative externalities generated by banks with bank levy introduced in Poland in the beginning of 2016. The conducted survey considers Polish banks’ adaptive response to newly implemented tax (tax optimization) and co-effects of group response materialized on local interbank and sovereign debt markets. Empirical assessment of bank levy introduction and evaluation of its externalities internalization potential was based on statistical data gathered in 2015–2017.