Przerzucalność podatku bankowego w Polsce – próba oceny skali zjawiska

Marcin Wiśniewski

Abstract

In this paper the author attempts to investigate the phenomenon of shifting the tax burden from a formal taxpayer to the real one in the case of the tax on some financial institutions, introduced in Poland in February 2016. The new tax is generally levied on the banking sector. Therefore, firstly, the analysis of the impact of the new burden on the financial situation of banks has been analyzed. The deterioration of banks’ situation triggers the tax shifting phenomenon, so secondly, an attempt to assess the scale of bank tax shifting “forward” and “backward” has been made.