Podatek bankowy – narzędzie antykryzysowe czy instrument fiskalny
The main goal of this article is to present the possibility of internalization of negative externalities generated by banks. The conducted survey takes into account Polish banks’ adaptive response to newly implemented tax (tax optimization) and co-effects of group response materialized on local inte...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego
2019-01-01
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| Series: | Problemy Zarządzania |
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| Online Access: | https://pz.wz.uw.edu.pl/resources/html/article/details?id=187578 |
| _version_ | 1811183469979500544 |
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| author | Justyna Łupińska |
| author_facet | Justyna Łupińska |
| author_sort | Justyna Łupińska |
| collection | DOAJ |
| description | The main goal of this article is to present the possibility of internalization of negative externalities generated by banks. The conducted survey takes into account Polish banks’ adaptive response to newly implemented tax (tax optimization) and co-effects of group response materialized on local interbank and sovereign debt markets. The empirical assessment of bank levy introduction and evaluation of its externalities internalization potential was based on statistical data gathered in 2015–2017. |
| first_indexed | 2024-04-11T09:47:43Z |
| format | Article |
| id | doaj.art-a969576492944a65933b37b06476a521 |
| institution | Directory Open Access Journal |
| issn | 1644-9584 2300-8792 |
| language | English |
| last_indexed | 2024-04-11T09:47:43Z |
| publishDate | 2019-01-01 |
| publisher | Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego |
| record_format | Article |
| series | Problemy Zarządzania |
| spelling | doaj.art-a969576492944a65933b37b06476a5212022-12-22T04:30:55ZengWydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu WarszawskiegoProblemy Zarządzania1644-95842300-87922019-01-01163(76)138159DOI:10.7172/1644-9584.76.901.3001.0013.0986Podatek bankowy – narzędzie antykryzysowe czy instrument fiskalnyJustyna Łupińska0Szkoła Główna Handlowa w WarszawieThe main goal of this article is to present the possibility of internalization of negative externalities generated by banks. The conducted survey takes into account Polish banks’ adaptive response to newly implemented tax (tax optimization) and co-effects of group response materialized on local interbank and sovereign debt markets. The empirical assessment of bank levy introduction and evaluation of its externalities internalization potential was based on statistical data gathered in 2015–2017.https://pz.wz.uw.edu.pl/resources/html/article/details?id=187578negative externalities internalizationbank levytax optimization |
| spellingShingle | Justyna Łupińska Podatek bankowy – narzędzie antykryzysowe czy instrument fiskalny Problemy Zarządzania negative externalities internalization bank levy tax optimization |
| title | Podatek bankowy – narzędzie antykryzysowe czy instrument fiskalny |
| title_full | Podatek bankowy – narzędzie antykryzysowe czy instrument fiskalny |
| title_fullStr | Podatek bankowy – narzędzie antykryzysowe czy instrument fiskalny |
| title_full_unstemmed | Podatek bankowy – narzędzie antykryzysowe czy instrument fiskalny |
| title_short | Podatek bankowy – narzędzie antykryzysowe czy instrument fiskalny |
| title_sort | podatek bankowy narzedzie antykryzysowe czy instrument fiskalny |
| topic | negative externalities internalization bank levy tax optimization |
| url | https://pz.wz.uw.edu.pl/resources/html/article/details?id=187578 |
| work_keys_str_mv | AT justynałupinska podatekbankowynarzedzieantykryzysoweczyinstrumentfiskalny |