TAXATION OF PROFIT OF COMMERCIAL BANKS
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 taxReferences
Bremus Franziska & Schmidt Kirsten & Tonzer Lena, (2020). Interactions between bank levies and corporate taxes: How is bank leverage affected?Journal of Banking and Finance. https://www.sciencedirect.com/science.
Caminal R., (2002). “Taxation of banks: A theoretical framework”,UFAE and IAE Working Papers 525.02, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
Caminal R., (2004) “Taxation of Financial Intermediaries”,ELS Opuscles del Crei,No. 15.
Gawehn Vanessa, 2020. Banks and Corporate Income Taxation: A Review. Available at SSRN: https://ssrn.com/abstract=3498843.
Huizinga H., (2004). The taxation of banking in an integrating Europe. International Tax and Public Finance.551-586.
Konvisarova E., Samsonova I., Vorozhbit O. (2015). The nature and problems of tax administration in the Russian Federation. Mediterranean Journal of Social Sciences. https://www.richtmann.org/journal/index.php/mjss/article/view/7747/7422.
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.
Schandlbauer Alexander, (2017). "How do financial institutions react to a tax increase?" Journal of Financial Intermediation, Elsevier, vol. 30(C),p.86-106.
Schepens, G., (2016). "Taxes and bank capital structure," Journal of Financial Economics, Elsevier, vol. 120(3), pages 585-600.
Зима О.В., (2012). Зарубежный опыт налогообложения коммерческих банков. Международный бухгалтерский учет.6(204). https://cyberleninka.ru/article.
Мотовилова О.А., (2011). Особенности налогообложения коммерческих банков. Инновационное развитие экономики. https://www.elibrary.ru.
Самсонова И.А., Подковыркина И.Д., (2015). Пути развития налогообложения коммерческих банков в современных условиях. Международный студенческий научный вестник.(4-3). С. 436-438
Чхутиашвили Л.В., (2010). Налогообложение коммерческих банков в условиях глобализации. Международный бухгалтерский учет.7(139). https://cyberleninka.ru/article.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
