7

Мақола тижорат банкларини солиққа тортишнинг хориж тажрибасига бағишланган бўлиб, тадқиқот доирасида хорижлик ва маҳаллий олимларнинг тадқиқотлари ўрганилган. Шунингдек, хорижий мамлакатлар томонидан амалга оширилган солиқ сиёсати ва ундан олинадиган сабоқларнинг қиёсий таҳлили келтирилган ҳамда якунида хулоса шакллантирилган

  • O'qishlar soni 7
  • Nashr sanasi 31-07-2024
  • Asosiy tilO'zbek
  • Sahifalar336-345
Ўзбек

Мақола тижорат банкларини солиққа тортишнинг хориж тажрибасига бағишланган бўлиб, тадқиқот доирасида хорижлик ва маҳаллий олимларнинг тадқиқотлари ўрганилган. Шунингдек, хорижий мамлакатлар томонидан амалга оширилган солиқ сиёсати ва ундан олинадиган сабоқларнинг қиёсий таҳлили келтирилган ҳамда якунида хулоса шакллантирилган

Русский

Статья посвящена зарубежному опыту налогообложения коммерческих банков, в рамках исследования изучены исследования зарубежных и отечественных ученых. Также представлен сравнительный анализ налоговой политики, реализуемой зарубежными странами, и уроки, которые следует из нее извлечь, а в конце формируется вывод.

English

The article is devoted to the foreign experience of taxation of commercial banks, and the research of foreign and domestic scientists are studied in the framework of the research. Also, a comparative analysis of the tax policy implemented by foreign countries and the lessons to be learned from it is presented, and a conclusion is formed at the end.

№ Havola nomi
1 Aigner, R., & Bierbrauer, F. (2015). Boring Banks and Taxes. Max Planck Institute for Research on Collective Goods Research Paper Series. https://doi.org/10.2139/ssrn.2602140.
2 Chaudhry, S., Mullineux, A., & Agarwal, N. (2014). Balancing the Regulation and Taxation of Banking. Monetary Economics eJournal. https://doi.org/10.2139/ssrn.1141090.
3 Chiorazzo, V., & Milani, C. (2011). The impact of taxation on bank profits: Evidence from EU banks. Fuel and Energy Abstracts. https://doi.org/10.1016/J.JBANKFIN.2011.05.002.
4 Ftouhi, K., & Ghardallou, W. (2020). International tax planning techniques: a review of the literature. Journal of Applied Accounting Research, 21, 329-343. https://doi.org/10.1108/jaar-05- 2019-0080.
5 Gaganis, C., Pasiouras, F., & Tsaklanganos, A. (2012). Taxation and Bank Efficiency: CrossCountry Evidence. International Journal of the Economics of Business, 20, 229 - 244. https://doi.org/10.1080/13571516.2013.782984.
6 Gawehn, V. (2020). Banks and Corporate Income Taxation: A Review. ERN: National. https://doi.org/10.2139/ssrn.3498843.
7 Hines, J. (1999). Lessons from Behavioral Responses to International Taxation. National Tax Journal, 52, 305 - 322. https://doi.org/10.1086/NTJ41789395
8 Horvath, B. (2013). The Impact of Taxation on Bank Leverage and Asset Risk. Risk Management & Analysis in Financial Institutions eJournal. https://doi.org/10.2139/ssrn.2366359.
9 Huizinga, H., Voget, J., & Wagner, W. (2011). International Taxation and Cross-Border Banking. Public Economics: Taxation. https://doi.org/10.1257/POL.6.2.94.
10 Imai, M., & Hull, P. (2012). Does taxation on banks mean taxation on bank-dependent borrowers? Economics Bulletin, 32, 3439-3448.
11 Introduction (2021). Introduction: tax competition in international tax policy. The Regulation of Tax Competition. https://doi.org/10.4337/9781802200355.00008.
12 Keen, M. (2011). The Taxation and Regulation of Banks. International Monetary Fund (IMF) Research Paper Series. https://doi.org/10.5089/9781463902179.001.A001
13 Konvisarova, E., Stihiljas, I., Koren, A., Kuzmicheva, I., & Danilovskih, T. (2016). Principles of Profit Taxation of Commercial Banks in Russia and Abroad. International Journal of Economics and Financial Issues, 6, 189-192.
14 Larkins, E. (2001). Double Tax Relief for Foreign Income: A Comparative Study of Advanced Economies. https://doi.org/10.2139/ssrn.623624
15 Shackelford, D., Shaviro, D., & Slemrod, J. (2010). TAXATION AND THE FINANCIAL SECTOR. National Tax Journal, 63, 781 - 806. https://doi.org/10.17310/ntj.2010.4.10.
16 Sobiech, A., Chronopoulos, D., & Wilson, J. (2021). The real effects of bank taxation: Evidence for corporate financing and investment. Journal of Corporate Finance, 101989. https://doi.org/10.1016/J.JCORPFIN.2021.101989
Kutilmoqda