Effective taxation of financial institutions: international comparison of practices
##plugins.themes.bootstrap3.article.sidebar##
Опубликован:
Jul 6, 2020
License:
Это произведение доступно по лицензии Creative Commons «Attribution-ShareAlike» («Атрибуция — На тех же условиях») 4.0 Всемирная
Это произведение доступно по лицензии Creative Commons «Attribution-ShareAlike» («Атрибуция — На тех же условиях») 4.0 Всемирная
Раздел
Статьи
##plugins.themes.bootstrap3.article.main##
Аннотация
Большинство стран с развитой и развивающейся экономикой пересматривают и пересматривают актуальность фискальной и банковской политики.
режимы из-за системного спада в мировом финансовом кризисе. Существующий фискальный разрыв и беспорядки на финансовых рынках привели к
введение новых налогов и обязательных сборов для банков по обоюдоострым причинам - преодоление бюджетного разрыва и банковского капитала
регулирование. В тяжелых экономических условиях большинство банков требовали от правительств переосмыслить налоговую политику
учреждения. Большинство политиков и исследователей разрабатывают разнообразные предложения по оптимальному налогообложению, которые отвечают потребностям
Обе стороны. В этой статье рассматриваются международная налоговая политика банков и последние разработки, а также рассматриваются
возможности введения оптимального налогообложения для банков в банковской системе Узбекистана.
##plugins.themes.bootstrap3.article.details##
Как цитировать
Komolov, O. (2020). Effective taxation of financial institutions: international comparison of practices. Архив научных исследований, 1(22). извлечено от https://ejournal.tsue.uz/index.php/archive/article/view/2689
Литература
Albertazzi, U. and Gambacorta, L. Bank profitability and
taxation. Temi di discussion. WP649. 2007.
[2] Cannas. G., Cariboni, J., Marchesi, M., Nicodème, G. and
Giudici, M. Financial Activities Taxes, Bank Levies and
Systemic Risk. Taxation Papers. N43. 2014.
[3] Chaudhry S., Mullineux A. and Agarwal N. Balancing the
Regulation and Taxation of Banking. International Review
of Financial Analysis. 2015.
[4] Huizinga, H., Voget, J. and Wagner, W. International
Taxation and Cross-Border Banking. Oxford University
Centre for Business Taxation. WP 12/25. 2012.
[5] Keen, M. (2011) The Taxation and Regulation of
Financial Institutions. IMF Working Papers. WP 11/206.
2011.
[6] Kocherlakota, Narayana. Taxing Risk and the Optimal
Regulation of Financial Institutions. Federal Reserve Bank
of Minneapolis Economic Policy Papers. 10-3. 2010.
[7] Nicolò G., Gamba, A. and Lucchetta, M. Capital
regulation, liquidity requirements and taxation in a
dynamic model of banking. Deutsche Bundesbank
Discussion Papers. 2012.
[8] Page, R. Foolish Revenge or Shrewd Regulation?
Financial-Industry Tax Law Reforms Proposed in the
Wake of the Financial Crisis. Tulane Law Review. Vol.
85, Issue 1. 2014.
[9] Seely, A. Taxation of Banking. Library of House of
Commons. SN5152. 2014.
[10] Khudoykulov Kh.Kh.The analysis of the arbitrage pricing model on the stock return: a case of Athens stock market // American Journal of Finance and Accounting, - The United States of America, Volume 5, Issue.1, August 2017.- pp.51-63
[11] Khudoykulov Kh.Kh. The relationship between the risk of the asset and its expected rate of return: a case of stock exchange market of five European countries// International Journal of Modelling and Simulation, Canada, Volume. 36, Issue.4, June 2016 - P.107-119.
[12] Khudoykulov Kh.Kh. Verifying capital asset pricing model in Greek capital market//International Journal of Economics and Accounting,- The United States of America, Volume 5, Issue.1, May 2016.- pp.55-65
[13] Khudoykulov Kh.Kh. Investment valuation in emerging markets: opportunties & specific factors // Иқтисодиёт ва инновацион технологиялар илмий электрон журнали. – Тошкент, 2013.-№ 7.-1-6
[14] Burkhanov, U., Allaberganova, N., Khudoykulov, K. Problems of attraction of foreign direct investments in Uzbekistan. Spanish Journal of Rural Development, Vol. VI (1-2): 59-64
[15] Khudoykulov, K.,* Khamidov, O., Aktamov A. Testing Capital Asset Pricing Model (CAPM) on the Emerging Markets of the Europe. Spanish Journal of Rural Development, Vol. VI (3)
[16] Khudoykulov Kh. Kh. Testing Capital Asset Pricing Model (CAPM) on the Emerging Markets of the Europe // International Scientific Conference Management 2014: International Business and Management, Domestic Particularities and Emerging Markets in the Light of Research, Slovakia 2014, pp.53-60
[17] Худойқулов Х.Х. Инвестиция лойиҳаларини амалга оширишда капитал бюджет тузишнинг услубий жиҳатлари // Иқтисод ва молия.-Тошкент, 2013 йил.- №9.- 41-46 б.
[18] Mustafakulov Sh.I. & Khudoykulov Kh Kh. Verifying capital asset pricing model in Greek capital market // Central european review of economics & Finance, Poland, Volume.7, Issue. 1, March 2015. – pp.5-16.
taxation. Temi di discussion. WP649. 2007.
[2] Cannas. G., Cariboni, J., Marchesi, M., Nicodème, G. and
Giudici, M. Financial Activities Taxes, Bank Levies and
Systemic Risk. Taxation Papers. N43. 2014.
[3] Chaudhry S., Mullineux A. and Agarwal N. Balancing the
Regulation and Taxation of Banking. International Review
of Financial Analysis. 2015.
[4] Huizinga, H., Voget, J. and Wagner, W. International
Taxation and Cross-Border Banking. Oxford University
Centre for Business Taxation. WP 12/25. 2012.
[5] Keen, M. (2011) The Taxation and Regulation of
Financial Institutions. IMF Working Papers. WP 11/206.
2011.
[6] Kocherlakota, Narayana. Taxing Risk and the Optimal
Regulation of Financial Institutions. Federal Reserve Bank
of Minneapolis Economic Policy Papers. 10-3. 2010.
[7] Nicolò G., Gamba, A. and Lucchetta, M. Capital
regulation, liquidity requirements and taxation in a
dynamic model of banking. Deutsche Bundesbank
Discussion Papers. 2012.
[8] Page, R. Foolish Revenge or Shrewd Regulation?
Financial-Industry Tax Law Reforms Proposed in the
Wake of the Financial Crisis. Tulane Law Review. Vol.
85, Issue 1. 2014.
[9] Seely, A. Taxation of Banking. Library of House of
Commons. SN5152. 2014.
[10] Khudoykulov Kh.Kh.The analysis of the arbitrage pricing model on the stock return: a case of Athens stock market // American Journal of Finance and Accounting, - The United States of America, Volume 5, Issue.1, August 2017.- pp.51-63
[11] Khudoykulov Kh.Kh. The relationship between the risk of the asset and its expected rate of return: a case of stock exchange market of five European countries// International Journal of Modelling and Simulation, Canada, Volume. 36, Issue.4, June 2016 - P.107-119.
[12] Khudoykulov Kh.Kh. Verifying capital asset pricing model in Greek capital market//International Journal of Economics and Accounting,- The United States of America, Volume 5, Issue.1, May 2016.- pp.55-65
[13] Khudoykulov Kh.Kh. Investment valuation in emerging markets: opportunties & specific factors // Иқтисодиёт ва инновацион технологиялар илмий электрон журнали. – Тошкент, 2013.-№ 7.-1-6
[14] Burkhanov, U., Allaberganova, N., Khudoykulov, K. Problems of attraction of foreign direct investments in Uzbekistan. Spanish Journal of Rural Development, Vol. VI (1-2): 59-64
[15] Khudoykulov, K.,* Khamidov, O., Aktamov A. Testing Capital Asset Pricing Model (CAPM) on the Emerging Markets of the Europe. Spanish Journal of Rural Development, Vol. VI (3)
[16] Khudoykulov Kh. Kh. Testing Capital Asset Pricing Model (CAPM) on the Emerging Markets of the Europe // International Scientific Conference Management 2014: International Business and Management, Domestic Particularities and Emerging Markets in the Light of Research, Slovakia 2014, pp.53-60
[17] Худойқулов Х.Х. Инвестиция лойиҳаларини амалга оширишда капитал бюджет тузишнинг услубий жиҳатлари // Иқтисод ва молия.-Тошкент, 2013 йил.- №9.- 41-46 б.
[18] Mustafakulov Sh.I. & Khudoykulov Kh Kh. Verifying capital asset pricing model in Greek capital market // Central european review of economics & Finance, Poland, Volume.7, Issue. 1, March 2015. – pp.5-16.