Published : 2012-08-01

Specjalny podatek od instytucji finansowych - próba poszukiwania najlepszego rozwiązania

Mariusz Zygierewicz



Abstract

The last financial crisis in the world, the role of financial institutions in this process and the big scale of public aid to the financial institutions generate many ideas of introducting new additional tax on financial institutions. There are proposals of financial activity tax, financial transaction tax and deferent bank taxes. The main ideas of special financial taxes are presented in the article. The main subject of the analysis are the macroeconomic consequences of imposing special tax for financial institutions and the role of such tax for greater stability of the financial market. Looking at different proposals of tax, the small financial transaction tax seems to have relatively the smallest negative macroeconomic implication




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Zygierewicz, M. (2012). Specjalny podatek od instytucji finansowych - próba poszukiwania najlepszego rozwiązania. Safe Bank, 48(3), 31–50. Retrieved from https://ojs.bfg.pl/index.php/bb/article/view/432

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