Model of Institutional Protection Scheme in Polish Cooperatives Banks

Dec, Paweł; Masiukiewicz, Piotr

doi:10.17951/h.2018.52.6.25-35

Cited by 1 publication

(2 citation statements)

References 5 publications

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“…This also happened during the subprime crisis in the EU and the U.S. The sector's densities should be sustainable in relation to imposed regulatory obligations and tasks, including supporting the country's economy (Kalicki, 2019;Żółtkowski, 2016).Thus, under the concept of public-legal burdens, or a kind of tribute, the authors understand the burden more extensive than only taxes, i.e., also resulting from statutory regulations for banks, e.g., contributions to BFG, contributions from cooperative banks to SOZ -Association Protection System, Institutional Protection Scheme -IPS (Dec & Masiukiewicz, 2018) fees on the Polish Financial Supervision Authority and others ( Figure 1).…”

Section: The Public-legal Burden Of Banking In a Comparative Approachmentioning

confidence: 99%

“…Nevertheless, it is known that small local banks cannot have a higher return on equity than large commercial banks, because their costs are simply higher. The main purpose of the article is to present the methodology of examining public and legal burdens in cooperative banks and to analyze the limit of strength for these burdens (obligatory fees) on the example of 309 banks -participants of the SOZ BPS system (Dec & Masiukiewicz, 2018;Pasternak-Malicka, 2017).…”

Section: Introductionmentioning

confidence: 99%

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Public and Legal Burdens on Cooperative Banks and Limits of the Financial Strength of Taxes

Dec

Masiukiewicz

2020

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<p>The paper deals with the problems of public and legal burdens of cooperative banks operating in Poland, in terms of their limits on the strength of taxes (various types of mandatory fees and levies for the state). Comparative public and legal burdens of banks are discussed in the literature. As the main research goal, the authors chose to examine the situation of cooperative banks in the context of increasing tax and legal burdens. The article uses the desk research method, comparative method and quantitative analysis of cooperative banks’ tax burden for calculating the author’s tax restrictiveness index. The authors proposed their own definition of the tribute paid by cooperative banks to the state and institutions subordinate to it. An interesting perspective on the subject of effectiveness of cooperative banks in comparison with their tax burden was analyzed. The paper also exposes the methodology of examining public-law burdens in cooperative banks and conducted a stress limit analysis for these burdens (tributes) on the example of 309 banks – participants of the Association Protection System – SOZ BPS. It is important to point out that the tax restrictiveness index (WD) in the studied group of cooperative banks was calculated. A new concluding case on problems related to further raising the tax burden of cooperative banks in Poland was also presented.</p>

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Section: The Public-legal Burden Of Banking In a Comparative Approachmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Public and Legal Burdens on Cooperative Banks and Limits of the Financial Strength of Taxes

Dec

Masiukiewicz

2020

Self Cite

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Model of Institutional Protection Scheme in Polish Cooperatives Banks

Abstract: Model systemu ochrony instytucjonalnej (IPS) w polskich bankach spółdzielczych

Cited by 1 publication

References 5 publications

Public and Legal Burdens on Cooperative Banks and Limits of the Financial Strength of Taxes

Public and Legal Burdens on Cooperative Banks and Limits of the Financial Strength of Taxes

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