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TAXATION OF COMMERCIAL BANKS: ASPECTS AND DIRECTIONS OF DEVELOPMENT
Litvinova Svetlana Alekseevna
South-Russian Institute-branch of Russian presidential Academy of national economy and public administration under the RF President
Ph. D., senior lecturer of the Department of Taxation and accounting
South-Russian Institute-branch of Russian presidential Academy of national economy and public administration under the RF President
Ph. D., senior lecturer of the Department of Taxation and accounting
Abstract
In a modern market economy, the banking system is one of the important elements of the current structure of economic relationships. Banks are part of a single economic organism, one of the most important sectors of the economy. Therefore, the pressing issue today is the need of optimization of taxation of commercial banks.
Category: 08.00.00 Economics
Article reference:
Taxation of commercial banks: aspects and directions of development // Modern scientific researches and innovations. 2015. № 4. P. 4 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/04/52143
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