Abstract:Aim:The aim of this study is to verify the hypothesis of decreasing volatility of budget revenues obtained from the bank tax (although still high compared to traditional taxes). The background for the research of the bank tax and conclusions resulting from it are other sectoral taxes existing in Poland, the revenues from which are, however, lower than those from the bank tax.Methods: The analysis of the variability of revenues from individual sectoral taxes in Poland in years 2016 -2021 was conducted using des… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.