Home  Journals  Finance and Credit  18(354) – 2009 May

Methodic basics of calculation of a commercial bank's tax load

Available online: 16 September 2009

Subject Heading: Taxation of banks

JEL Classification: 

This article is devoted to substantiating the methodological approaches to assessment of the tax load of commercial banks. It offers to calculate the level of the bank’s tax load as a taxpayer and the level of the consolidated tax load as a taxpayer and tax agent under the individual income tax. The indicators are supposed to be calculated in the added value, the calculation of which has some individual features for banks as compared to non-financial organizations.

Keywords: tax, load, taxpayer, bank

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

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