СОВЕРШЕНСТВОВАНИЕ РЕГУЛИРОВАНИЯ ДЕЯТЕЛЬНОСТИ КОММЕРЧЕСКИХ БАНКОВ ПОСРЕДСТВОМ НАЛОГОВ
Аннотация
Статья посвящена совершенствованию регулирования деятельности коммерческих банков посредством налогов, в ходе исследования была изучена научная литература многих зарубежных экономистов. Также был проанализирован опыт зарубежных стран относительно налогообложения банковской деятельности и в конце сформирован вывод.
Ключевые слова:
налог банковское дело сборы инвестиции предпринимательство регулированиеБиблиографические ссылки
Admati, A., P. DeMarzo, M. Hellwig and P. Pfleiderer (2013). Fallacies, Irrelevant Facts, and Myths in the Discussion of Capital Regulation: Why Bank Equity is Not Socially Expensive. Working paper, Stanford University.;
Boadway, R., Sato, M., & Tremblay, J. (2020). Efficiency and the taxation of bank profits. International Tax and Public Finance, 28, 191-211. https://doi.org/10.1007/s10797-020-09616-3.
Chaudhry, S., Mullineux, A., & Agarwal, N. (2014). Balancing the Regulation and Taxation of Banking. Monetary Economics eJournal. https://doi.org/10.2139/ssrn.1141090.
de Mooij, R., M. Keen and M. Orihara (2013). Taxation, Bank Leverage, and Financial Crises. Working paper, International Monetary Fund.
EC (2010). Financial sector taxation. Taxation Papers, 25, Brussels: Directorate General Taxation and Customs Union, European Commission.
Gallemore, J., & Jacob, M. (2020). Corporate Tax Enforcement Externalities and the Banking Sector. Banking & Insurance eJournal. https://doi.org/10.2139/ssrn.3274786.
Gu Grace & Mooij Ruud & Poghosyan Tigran (2015). "Taxation and leverage in international banking," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 177-200.
Heckemeyer J. H. & de Mooij R. A. (2017). Taxation and corporate debt: Are banks any different? National Tax Journal, 70(1), 53-76.
Keen, M. (2011). The Taxation and Regulation of Banks. International Monetary Fund (IMF) Research Paper Series. https://doi.org/10.5089/9781463902179.001.A001.
Konvisarova, E., Stihiljas, I., Koren, A., Kuzmicheva, I., & Danilovskih, T. (2016). Principles of Profit Taxation of Commercial Banks in Russia and Abroad. International Journal of Economics and Financial Issues, 6, 189-192.
Langedijk Sven & Nicodème Gaëtan & Pagano Andrea & Rossi Alessandro (2015). "Debt Bias in Corporate Income Taxation and the Costs of Banking Crises,"CEPR Discussion Papers 10616, C.E.P.R. Discussion Papers.
Luo, Y., & Tanna, S. (2014). Taxation and bank risk-taking. , 31-53. https://doi.org/10.4337/9781783476480.00007.
Martin-Flores Jose-Maria and Moussu Christophe (2019). Is Bank Capital Sensitive to a Tax Allowance on Marginal Equity? European Financial Management. Available at SSRN: https://ssrn.com/abstract=3345999.
Mooij, R., & Nicodème, G. (2015). Taxation and regulation of the financial sector. . https://doi.org/10.7551/MITPRESS/9780262027977.001.0001.
Schepens G. (2016). Taxes and bank capital structure. Journal of Financial Economics, 120(3), 585-600.
Shafik Hebous & Alexander Klemm, 2018. A Destination-Based Allowance for Corporate Equity," CESifo Working Paper Series 7363, CESifo.
Sobiech, A., Chronopoulos, D., & Wilson, J. (2021). The real effects of bank taxation: Evidence for corporate financing and investment. Journal of Corporate Finance, 101989. https://doi.org/10.1016/J.JCORPFIN.2021.101989.
Sych, O., & Kozachuk, O. (2022). INTERNATIONAL EXPERIENCE OF BANK TAXATION. Intellect XXІ. https://doi.org/10.32782/2415-8801/2022-3.3.
Абдуллаев З.А. Тижорат банклари фаолиятини солиққа тортишни такомиллаштириш //Монография. ‒ Т.: «Молия», 2020. 26-28 бет.
