The taxation of banks in Russia
Mishalchenko, Jury V.; Pautola, Niina (22.12.1995)
Numero
9/1995Julkaisija
Suomen PankkiBank of Finland
1995
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:bof-201408113149Tiivistelmä
The article consists of three parts.Part one focuses on some of the main economic and legal questions involving the Russian tax system in general.The basic principles and legal framework of the tax system are analyzed.Part two concentrates on the taxation of banks in more detail.The main types of taxes levied on banks are discussed.Finally, part three contains some suggestions for improving the efficiency of the Russian tax system in the future.
Julkaisuhuomautus
Uudelleenjulkaistu pdf-muodossa 2002 (Idäntalouksien yksikön sarja)Reprint in PDF format 2002 (Unit for Eastern European Economies series)