Securitization in Poland - an innovative solution in the tax perspective?

Krzysztof Biernacki

Abstract

Development of international financial markets depends on financial innovations. For those markets, securitization of assets may be regarded as one of such innovations. Since 1997 some securitization programs have been executed in Poland as well. Until now, the number of securitization programs has been growing mainly in the Polish bank sector. In the light of theories on financial innovation, this study is an attempt to answer the question of whether domestic securitization is a new financial instrument. The analysis is provided only in the tax perspective, which significantly shapes the securitization market in Poland
Author Krzysztof Biernacki (ES / DF)
Krzysztof Biernacki,,
- Department of Finance
Pages58-63
Publication size in sheets0.5
Book Stanisic Milovan, Stanisic Svetlana, Stanisic Nemanja (eds.): Challenges in Modern Corporate Governance. Book of proceedings Singidunum University International Scientific Conference , 2017, Singidunum University, ISBN 978-86-7912-666-5, 135 p.
Keywords in Englishsecuritization, taxation, innovation
DOIDOI:10.15308/finiz-2017-58-63
URL http://portal.finiz.singidunum.ac.rs/paper/42520
Languageen angielski
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Biernacki_K_Securitization_ in_ Poland2017.pdf 292,75 KB
Score (nominal)5
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