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标题：SOCIAL ACCEPTANCE OF PROFITABILITY OF POLISH BANKS IN THE CONTEXT OF INTRODUCTION OF THE BANK TAX
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作者：Paweł MROWIEC
期刊名称：Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
印刷版ISSN：2543-9103
电子版ISSN：2543-411X
出版年度：2016
卷号：20
期号：4
页码：35-50
DOI：10.19192/wsfip.sj4.2016.3
语种：English
出版社：Bielsko-Biała School of Finance and Law
摘要：In the opinion of general public Polish commercial banks earn too much from their\nactivities as compared to the contributions they pay to the state budget. The banking\nsector is a very important part of the Polish economy and the dynamics of assets\nbelonging to financial institutions within the last 25 years were from two to three times\nigher than the dynamics of Polish GDP1\n. Thus, development of the financial sector\nespecially in the pre-crisis period was considerably faster than development of the real\nsphere. Tax regulations in force used to be very favourable for the banking sector.\nFinancial services were exempted from VAT. However, as of 1 February 2016 a new tax\ncommonly referred to as bank tax, was introduced. The rate of the tax was set on the\nlevel of 0.44% of a bank’s assets value. Introduction of this tax on one hand aroused\nmany controversies and fears with respect to potential consequences for the stability of\nthe financial sector but on the other, related opinion polls showed a great deal of public\napproval. This is a completely new argument in the discussion over advantages and\ndisadvantages of the new tax. The author of the paper argues that introduction of a tax\nwhich enjoys public support will contribute to the increase in public trust in financial\nsector. The aim of the paper is to present social acceptance of profits generated by the\nPolish banking sector in the context of public needs whose satisfaction relies on the\nefficiency of the state budget. The research methods applied by the author include\nopinion surveys and deduction method.
关键词：bank tax;profitability of banks;social responsibility