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Efekty fiskalne wprowadzenia podatku bankowego w Polsce
The article attempts to assess the fiscal effects of the introduction of a bank tax in Poland. From January 2016, a new public tax in Poland has been imposed on some financial institutions, including banks. Similar solutions are also found in some European Union countries. The aim of the article was to implement literature research and legal acts as well as empirical simulation. To accomplish the purpose of the article, literature research and legal acts, as well as empirical simulation weredoi:10.19195/2658-1310.26.2.8 fatcat:wisgqiapk5dvxpajssolcyc6wi