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.
K. Biernacki, “Securitization in Poland - an innovative solution in the tax perspective?,” in FINIZ 2017 - Challenges in modern corporate governance, Belgrade, Singidunum University, Serbia, 2017, pp. 58-63. doi: 10.15308/finiz-2017-58-63
Biernacki, K. (2017). Securitization in Poland - an innovative solution in the tax perspective?. Paper presented at FINIZ 2017 - Challenges in modern corporate governance. doi:10.15308/finiz-2017-58-63