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Finance and Credit
 

Specifics of tax capacity of commercial banks

Vol. 18, Iss. 46, DECEMBER 2012

Available online: 12 December 2012

Subject Heading: Taxation

JEL Classification: 

Zima O.V. Graduate Student of department "Taxes and Taxation", the All-Russian Correspondence Financial and Economic Institute
zima_oxana@yahoo.com

Article is devoted to the analysis of specifics of tax capacity of commercial banks. The approaches to the concept "tax potential", used by various scientists are opened; the factors influencing level and development of tax capacity of banks are analyzed.

Keywords: tax, taxation, bank, tax capacity, factors, income, indicator

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

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