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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 macroecono...

The paper addresses the widely discussed problems of development of banking systems, as well as the problem of achieving a balance between ensuring financial stability and stimulating business activity in the country. The lessons of the global financial and economic crisis 2007-2009 prompted regulators and, in particular, the Basel Committee on banking supervision, to transform the regulatory system to more rigid models. The need for restrictions on the freedom of the market through increased powers of regulatory ...