DILEMMAS OF BANKS TAXATION IN TERMS OF FINANCIAL CRISIS (Dylematy opodatkowania bankow w warunkach kryzysu finansowego)

The article discusses the problem of banks' additional taxation in the European Union and Poland, connected with the global financial crisis. The Author presents the main trends in the banks' taxation in terms of the European Union proposals. It also presents the determinants of banks' additional taxation in Poland, namely: the determinants of macro-, meso- and mikroeconomic and determinants associated with the financial and social exclusion.