%0 Journal Article %T Special taxes in banking %A Piotr Masiukiewicz %A Pawel Dec %J Perspectives of Innovations, Economics and Business %D 2012 %I Prague Development Center, s.r.o. %X This article applies to the proposed introduction of a special bank tax, which is currently under discussion in both Europe and the USA. The paper observes the possible models of such a bank tax. It describes several types of bank tax, which has already been introduced in some countries; discusses whether this is actually an anti-crisis instrument, and characterized the key works that take place over such a tax in the European Union. %K Bank tax %K financial crisis %K models of bank tax %K bank assets %K anti-crisis instrument %U http://academicpublishingplatforms.com/article.php?journal=PIEB&number=11&article=760