Taxation of Financial Sector – Risk Assessment Based on the Experiences of Selected Countries

Malgorzata Twarowska
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Malgorzata Twarowska: Maria Curie-Sklodowska University in Lublin, Poland

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Abstract: The aim of the paper is to identify and assess the risks associated with the financial sector taxation depending on different form of taxation (e.g. bank levy on assets, liabilities or tax on financial transactions). The study is focused on such effects as the risk of passing the cost of tax on customers or employees of banks, the risk of reduction in lending, the risk of lowering the competitiveness of institutions and markets, the risk of capital outflow to countries which have not introduces this kind of tax. The paper will analyse the experiences of selected countries that have introduced various forms of taxation of the financial sector.

Keywords: risk; bank tax; bank levy; financial transaction tax; selected countries case study (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:tkp:mklp16:189-196

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