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

Author

Listed:
  • 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)

Abstract

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.

Suggested Citation

  • Leonov Sergey V. & Glants Vladimir N., 2013. "Special Taxation of Banks: Foreign Experience and Possibilities of Introduction in Ukraine," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 2, pages 228-231.
  • Handle: RePEc:idp:bizinf:y:2013:i:2:p:228_231
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