ЗАРУБЕЖНЫЙ ОПЫТ НАЛОГООБЛОЖЕНИЯ КОММЕРЧЕСКИХ БАНКОВ
Аннотация
Статья посвящена зарубежному опыту налогообложения коммерческих банков, в рамках исследования изучены исследования зарубежных и отечественных ученых. Также представлен сравнительный анализ налоговой политики, реализуемой зарубежными странами, и уроки, которые следует из нее извлечь, а в конце формируется вывод.
Ключевые слова:
налог коммерческий банкинг корпоративный налог фискальная политика ликвидностьБиблиографические ссылки
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