Foreign experience in taxation of banks and the possibility of its use in the conditions of the Russian Federation

UDC 336.225

Authors

Musaeva K. M.
candidate of economic sciences, associate professor of the department of finance and credit, Dagestan State University, Makhachkala
Abdulaeva K. R.,
correspondence student, directions "Economics", Dagestan State University, Makhachkala

Abstract

The experience of industrial countries in terms of taxation of credit institutions is analyzed and summarized. The key problems of taxation of banks in the conditions of the Russian Federation are shown. Highlighted the positive elements of foreign experience in taxation of banks, from the point of view of the possibilities of using at the present stage of the Russian Federation. Russian tax legislation is developing at a rapid pace, which affects not only the national legal system, but also changes in the legislation of foreign states.

Keywords

taxation, banks, tax regulation, foreign experience, rates, in-come tax.