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PhD Małgorzata Twarowska-Ratajczak

PhD Małgorzata Twarowska-Ratajczak
Position
Assistant Professor
Units
KATEDRA FINANSÓW PUBLICZNYCH
Telephone number
81 537 57 85
E-mail address
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Address

Plac Marii Curie-Skłodowskiej 5, pok. 401
20-036 Lublin

Personal information

ORCID: 0000-0003-2631-0480

Scientific Profile in Keywords 

Public finance, tax system, taxation of the banking sector 

Scientific Interest 

My research interests focus primarily on the tax system in Poland and the EU, as well as domestic and international tax law. An important aspect of research interests is taxation of the financial sector. 


Scientific Activity

Selected Publications 

  1. The tax on certain financial institutions in Poland - objectives and implications, "Studia Prawno-Ekonomiczne", 121/2021 (co-author: K. Twarowska-Mól). 

  1. Analysis of factors determining global payment imbalances in 2000-2019, "European Research Studies Journal", Volume XXIV, Issue 4B, 455-478, 2021 (co-author: K. Twarowska-Mól). 

  1. Tax Planning in Bank Tax—Analysis of the Use of Treasury Bonds, (ed.) W. Tarczyński, K. Nermend, Effective Investments on Capital Markets, 2019. 

  1. The Consequences of Banking Sector Taxation in Poland and Germany in Terms of Different Tax Models, SGEM Conference Proceedings / 5th International Multidisciplinary Scientific Conference on Social Sciences & Arts SGEM 2018, Volume 5, Modern Science, Issue 1.1, 19-21 March, 2018, Vienna, Austria (co-author: K. Skorulska). 

  1. Taxation of the financial sector in the European Union – an attempt to find the best solution, „Journal of Economics and Management”, Volume 18/2014, pp. 180-191 (co-author: J. Szołno-Koguc). 

Selected Research Projects 

1) "Effects of taxation of the banking sector in Germany and Poland in the context of different taxation models" - 2017. 

2) "Financial transaction tax in the light of the theory of optimal taxation" - 2015. 

3) "Stabilization function of the financial transaction tax" - 2014. 

4) "Assessment of the fiscal efficiency of the financial transaction tax" - 2013. 

Courses I Teach 

Tax management

Taxation systems

Substantive and procedural tax low

Tax implications of investing

Public finance 

 

 



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