FEATURES OF TAXATION OF BANKING ESTABLISHMENTS IN FOREIGN COUNTRIES
Journal Title: Інфраструктура ринку - Year 2018, Vol 22, Issue
Abstract
The article deals with the foreign experience of taxation of banking institutions. The main points of taxation of banks of the USA, European countries, and CIS are investigated. A comparative analysis of basic taxes paid by banks in different countries of the world is conducted. It is established that, in the world, the special tax on banking institutions is often used especially through the establishment of various privileges. The possibilities of applying the best foreign practices of taxation of banks in Ukraine are determined.
Authors and Affiliations
Y. G. Pidsosonna, D. B. Klymenko
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