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Special Taxation of Banks: Foreign Experience and Possibilities of Introduction in Ukraine

  • Leonov Sergey V.

    ()

    (Ukrainian Academy of Banking of the National Bank of Ukraine)

  • Glants Vladimir N.

    (Ukrainian Academy of Banking of the National Bank of Ukraine)

Registered author(s):

    The article considers essence and purpose of special banking taxation. It studies establishment of the systems of special taxation of banking activity abroad. It analyses practice of application of special taxes in foreign countries and considers possibilities of their introduction in Ukraine.

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    File URL: http://www.business-inform.net/pdf/2013/2_0/228_231.pdf
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    Article provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.

    Volume (Year): (2013)
    Issue (Month): 2 ()
    Pages: 228_231

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    Handle: RePEc:idp:bizinf:y:2013:i:2:p:228_231
    Contact details of provider: Web page: http://www.business-inform.net

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