Podatkowe instrumenty antykryzysowe

Abstract

Both the European Union and other countries analysed and searched effective instruments against the crisis. Currently, it takes not only a European dabate on tax or bank charges. They have also taken action. Indeed, the EU published a draft directive on EU tax on financial transactions, as well as the adopted solutions that redece high bonuses in the banking sector. However, in the countries considered there are ( or have once been introduced) special taxes for large corporations and taxes on high salaries. Bank taxes can be an effective anti-crisis tool that will probably come permanently to the tax system of the European Union. This cannot, however, be the sole anti-crisis instrument, so it is necessary to analyse and search for additional and complementary of tools against the crisis.