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La pressione fiscale gravante sul sistema bancario: questioni metodologiche ed evidenze empiriche

  • Giacomo Ricotti

    ()

    (Banca d'Italia)

  • Vittorio Pinelli

    ()

    (Banca d'Italia)

  • Giovanni Santini

    ()

    (Banca d'Italia)

  • Laura Santuz

    ()

    (Banca d'Italia)

  • Ernesto Zangari

    ()

    (Banca d'Italia)

  • Stefania Zotteri

    ()

    (Banca d'Italia)

The paper considers several approaches to the measurement of firmsÕ tax burden in order to identify significant indicators for the banking sector. It also analyses features of tax provisions which are peculiar to the Italian system. On these bases, it looks at measures affecting the tax burden on the Italian banking system over the period 2000-09. Inter alia, the analysis shows the role played by the rules for a firmÕs tax base and for tax relief and considers the increasing importance of deferred tax assets. The comparison between the Italian banking sector and those of other countries, in relation to commercial banks, shows that over the period 1998-2008 all jurisdictions experienced a reduction in both effective and statutory tax rates. Even if the tax burden on Italian banks has seen one of the largest reductions, this tax indicator is still the highest among the countries considered..

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File URL: http://rivistabancaria.it/Articoli/la-pressione-fiscale-gravante-sul-sistema-bancario-questioni-metodologiche-ed-evidenze-empi
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Article provided by Istituto di Cultura Bancaria Francesco Parrillo in its journal Rivista Bancaria - Minerva Bancaria.

Volume (Year): (2012)
Issue (Month): 1 (january)
Pages:

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Handle: RePEc:rvs:bancar:12_1_2
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