To reduce the probability of financial crises, policymakers have introduced bank levies, whose application differs across countries. The problem in their use lies in identifying the most effective regulatory instruments to reduce risk. Our study might be of interest to various researchers and professionals, as we discuss the significance of research on bank levies with respect to theory and economic practice and then propose models of banking sector taxation and directions for future research. Moreover, this paper presents the history of taxation of the financial sector, the models introduced in different European countries, the advantages and disadvantages of each of the possible solutions, the results of studies on the impact of the new levy on the behavior of the financial sector and recommendations for how the levy should be structured.

为了降低发生金融危机的可能性，政策制定者引入了银行征税，其应用因国家而异。它们的使用问题在于确定最有效的监管工具来降低风险。我们的研究可能会引起各种研究人员和专业人士的兴趣，因为我们讨论了银行征税研究在理论和经济实践方面的意义，然后提出了银行业税收模型和未来研究方向。此外，本文还介绍了金融部门税收的历史、不同欧洲国家引入的模型、每种可能解决方案的优缺点、新征税对金融业行为影响的研究结果。部门和关于如何构建征税的建议。