摘要：The objective of this paper is to present the reaction of commercial banks to the introduction of the bank tax in Poland and to analyse the revenue which the state budget derives from the tax in the context of the implementation of its fiscal function. To achieve the objective,the author performs an analysis of changes in the structure of the assets of commercial banks operating in Poland and of the changes in the amount of revenue flowing to the state budget from the bank tax. The source materials comprise statis-tical data from the Ministry of Finance,the Polish Financial Supervision Authority and legal regulations on the tax from certain financial institutions.The research clearly shows that commercial banks have responded to the introduction of the new imposition by making changes in the structure of the assets they held,which ultimately led to reductions in the tax basis. The results of the analysis also prove that the implementation of the fiscal functions of the tax from certain institutions has to be assessed nega-tively. The bank tax is a new imposition introduced in Poland,which justifies the need to examine it,particularly in terms of its fiscal function.
其他摘要：Celem niniejszego opracowania jest przedstawienie reakcji banków komercyjnych na wprowadzenie po-datku bankowego w Polsce oraz analiza dochodów budżetu państwa z tego tytułu w kontekście realizacji funk-cji fiskalnej. Metodologia badania – realizacja celu
