Effectivences of Commercial Banks in Poland versus Bank Tax

Effectiveness in the era of a market economy is one of the most important financial categories regarding the degree of achievement of the assumed priority. The same applies to banking operations, where efficiency management has already become a separate area of unit management. As part of the efficiency quantification process, there are used four groups of indicators: profitability, margins, workloads and employment efficiency. They are an important analytical instrument allowing to assess whether the bank's activity is conducted economically. The aim of the article is to assess the impact of a bank tax on the operational efficiency of commercial banks in Poland and the effects of its introduction on banking services for costumer. The author draws attention to insufficient research on the consequences of tax and the stability of the banking system, in particular in the context of low interest rates and increased burdens borne by banks. The author accepted the hypothesis that the introduction of a new tax burden resulted in lowering basic ratios of banks' profitability and an increase in costs incurred by clients in connection with the use of banking products. The analysis of aggregated financial data was used to verify hypotheses.