Obciążenia finansowe na przykładzie wybranych banków spółdzielczych

Olaf Kowalski, Jerzy Różyński

Kowalski, Olaf
Różyński, Jerzy
Obciążenia finansowe na przykładzie wybranych banków spółdzielczych
Fiscal burden on example of chosen cooperative banks
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 92, s. 77-88


The following article is divided into three chapters. First issue raised in the study is the assessment of economic-financial condition of cooperative banks based on primary financial figures characteristic for entire banking sector. Collected data is a precious source of information about the position of cooperative banks in relation to entire banking sector. The second chapter refers to fiscal burden imposed on entitles of cooperative banking. Authors focused here on basic tax responsibilities, which under currently applicable law are imposed on entire banking sector including cooperative banks. Third chapter indicates other financial charges, which from authors point of view are critical for comprehensive representation of studied issues