Home  Journals  Finance and Credit  40(520) - 2012 October

Level of tax burden of commercial bank as index of government regulation of banking activities

Available online: 1 November 2012

Subject Heading: Banking

JEL Classification: 

The article is devoted to the problems of determining the tax burden in general, and commercial banks in particular. The possibility of the differentiated approach to this indicator taking into account a taxation factor on the basis of factors of tax loading and depending on a type of bank operation is considered.

Keywords: banking system, the tax burden, banking operation, the coefficient, income, efficiency, factor taxation

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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