Home  Journals  Finance and Credit  28(508) - 2012 July

Main directions of improvement of tax regulation of bank activity at the present stage

Available online: 27 July 2012

Subject Heading: Taxation

JEL Classification: 

The article highlights the problems associated with the effect of taxation on the current state of the banking system as one of the essential factors for its effective functioning. Possible ways of improvement of tax regulation of activity of commercial banks with a view of stimulation of crediting of real sector of economy by them are offered.

Keywords: banking system, tax incentives, leasing, crisis, reserve, stability, tax legislation

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

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