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Zima, O. V. Taxation of Commercial Banks: Historical Perspective

Published in journal "Taxes and Taxation", 2011-9 in rubric "THEORY AND HISTORY OF TAXATION", pages -.

Resume: The article is devoted to the process of formation and development of the system of taxation of commercial banks since 1990 until the Tax Code of the Russian Federation came into force. Special attention is paid at the value added tax, income tax and property tax. The author of the article describes peculiarities of formation of a taxable base for the above mentioned taxes, rates and remissions that have been applied by commercial banks during the studied period. The author also analyzes the process of transference from paying the profit tax to paying the income tax, as well as the return to the previous system of taxation.

Keywords: tax, bank, profit, VAT, property, law, code, remission, profit, commercial.

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