Improving Commercial Banks’ Profit Taxation
DOI:
https://doi.org/10.31150/ajebm.v7i12.3106Keywords:
Commercial Banking, Interest Income, Non-Interest Income, Profit Tax, Taxation, Tax Rate, Tax Base, Tax CreditAbstract
This article examines the issue of taxation in favor of commercial banks. The research examines theoretical and empirical research on the impact of profit tax on the activities of commercial banks. In the conducted analysis, it was determined that the profit tax paid by the banks has a positive effect on the profitability of the bank. As a result of the conducted analysis, conclusions were formed on the improvement of taxation in favor of commercial banks.
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References
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