Skutki wprowadzenia podatku bankowego w Polsce w kontekście możliwości ograniczenia negatywnych efektów zewnętrznych generowanych przez krajowy sektor bankowy ​

Abstract

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.