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THE CONSEQUENCES OF BANKING SECTOR TAXATION IN POLAND AND GERMANY IN TERMS OF DIFFERENT TAX MODELS
Abstract
The goal of the paper is to analyse the effects of additional taxation of the banking sector in Germany and Poland in the context of implemented taxation models for this sector. The article includes an identification of types of taxation of the financial sector and an assessment of options for additional taxation of the financial sector from the point of view of the scope of taxation, tax subject, tax base, scale and tax rates, as well as the purpose of funds raised in the form of tax. Assessment of the macroeconomic impact of additional taxation of the banking sector in Germany and Poland. Using panel data analysis, the impact of introduction of bank tax on credit activity, taking tax optimization measures through purchase of government securities (change of assets structure) and changes in the share of customer deposits in banks' liabilities were investigated. Data from the financial statements of banks in Germany and Poland in 2010 - 2016 were used for the analysis.
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