THE PECULIARITIES OF IMPOSING INCOME TAX ON BANKS IN UKRAINEJournal: Journal Association 1901 SEPIKE (Vol.1, No. 08)
Publication Date: 2015-03-31
Authors : Olesya Irshak;
Page : 89-91
Keywords : bank activity; bank taxation; income tax; the object of taxation; tax rate;
In this article the peculiarities of imposition income tax on banks are researched, the tax load on the banking sector in Ukraine is considered, banking taxation in the post crisis conditions of Ukrainian economy is analyzed, the necessity of strengthening the role of banks in budget formation and the directions of improving income tax on banks in Ukraine. The reduction of the bank tax burden may provide the investment activation and increase the business activity of economic entities, which in turn can contribute to the growth in tax revenues. Current conditions of uncertainty where domestic banks work, largely induce further improvement of tax burden of their activity. It determines the prospects for further researches.
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