TAXATION OF PROFIT OF COMMERCIAL BANKS

Authors

Abstract

This article discusses the corporate income tax of banks. Empirical studies have revealed the significance of the impact of corporate income tax on the structure of capital and liabilities of banks, leverage and loan portfolios. As a result of the analysis, conclusions were drawn on the taxation of bank profits.

Keywords:

financial sector regulation taxation financial activities tax tax rate corporate income tax

References

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TAXATION OF PROFIT OF COMMERCIAL BANKS. (2024). Economic Development and Analysis, 2(2), 266-272. https://doi.org/10.60078/2992-877X-2024-vol2-iss2-pp266-272