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

Leonov Sergey V. () and Glants Vladimir N.
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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

Business Inform, 2013, issue 2, 228_231

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.

Keywords: special taxation of banking activity; bank commission; Tobin tax; foreign experience of special banking taxation (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:idp:bizinf:y:2013:i:2:p:228_231

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