Abstract:

The aim of the paper is an assessment of the impact of the introduction of a tax on certain financial institutions in Poland, in particular the impact of the tax on the financial stability of the banking sector, loans to NFCs and households, ownership structure as well as examine the scale of tax shifting to bank customers. The paper presents an overview of the literature on the subject, the construction of the bank tax and the most important effects of taxation on the banking sector, bank customers and the whole economy.