Importance of income taxation of commercial banks
Автор: Sayfiddinov I., Sadullayeva M.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 5-2 (63), 2020 года.
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It is known that commercial banks, due to their position in the financial system, are a necessary part in ensuring the correct and timely tax payments to the budget, which certainly affects the economy as a whole. The article discusses the taxation of profits of commercial banks in Uzbekistan and in developed countries. For this, financial reports of commercial banks in Uzbekistan and other scientific resources are analyzed, and end of the article has been given some conclusion and recommendations.
Bank, tax, tax system, income, payments, taxpayer
Короткий адрес: https://sciup.org/170182718
IDR: 170182718 | DOI: 10.24411/2411-0450-2020-10446
Список литературы Importance of income taxation of commercial banks
- Koren A.V. Priority areas of development of the taxation mechanism of electronic business // Actual issues of modern science. - 2009. - №8. - S. 127-135.
- Koren A.V. Electronic ordeal. Improving the system of tax control in the field of electronic commerce // Russian Journal of Entrepreneurship. - 2007. - №9-1. - S. 94-99.
- Information of Agrobank. - URL: www.agrobank.uz
