Home  Journals  Finance and Credit  2(770) - 2018 February

The System of Taxation of Credit Organizations and Its Effectiveness

Vol. 24, Iss. 2, FEBRUARY 2018

Article PDF Version

Received: 17 August 2017

Received in revised form: 10 January 2018

Accepted: 24 January 2018

Available online: 1 March 2018

Subject Heading: Banking

JEL Classification: 

Pages: 304–314

https://doi.org/10.24891/fc.24.2.304

Subject This paper discusses the theoretical and practical issues aimed to improve the effectiveness of credit institution taxation.
Objectives The research aims to identify ways and determinants to raise the effectiveness of taxation of credit institutions.
Methods For the study, we used the methods of comparison, generalization, grouping, factor analysis, and general scientific methods.
Results The paper defines criteria for determining the effectiveness of taxation of credit institutions and highlights priority areas for improving the taxation efficiency.
Conclusions The paper concludes that one of the main criteria of efficiency of the financial system, including the banking system of the Russian Federation, is the efficiency of the tax system.

Keywords: credit organization, taxation, efficiency, bank, credit institution

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