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Taxes and Taxation
Reference:
Sherbakova, E. M.
Formation of the System of Criteria for Taxation of Commercial Banks Taxation:
Grounds and Future Perspectives
// Taxes and Taxation.
2012. ¹ 6.
P. 49-59.
URL: https://en.nbpublish.com/library_read_article.php?id=61289
Sherbakova, E. M. Formation of the System of Criteria for Taxation of Commercial Banks Taxation:
Grounds and Future Perspectives
Abstract:
Since tax relations are an essential part of the economic system of a country, all changes related to the
current taxation procedures, in fact, dictate the need in changes of the national economy as well. Taking into
account the parallelism of effi ciency of taxation system development and stability of budget, the question about
improved taxation is growing very important. Unclear defi nitions of the terms ‘optimization’ (improvement) and
‘taxation’ due to certain gaps in theory requires further researches and structural analysis of the taxation improvement
processes. This is also refl ected in formation of the balance of long-term and short-term interests where the
main goal is to establish the balance between values of tax infl ows from taxpayers. In its turn, it creates the need
in formation of a general procedure of tax load calculations. As a result of the study, the author creates a set of
methods of calculation of burden load both in general and local taxation. For the present moment it is impossible
to eliminate all gaps and minuses of the procedures and methods described in the article. However, it is due to
objective reasons and it is still possible to try it in actual practice.
Keywords:
taxes and taxation, improvement, effi ciency, criteria, taxation, bank, system, burden, methods, load.
This article can be downloaded freely in PDF format for reading. Download article
This article written in Russian. You can find original text of the article here
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