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KV #19905-9705 PR dated 02.04.2013.

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KHARKIV NATIONAL ECONOMIC UNIVERSITY, UKRAINE

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BUSINESS INFORM №2-2013

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48

Section: Finance, Money Circulation and Credit
UDC 336.221.4
Leonov S. V., Glants V. N.
Special Taxation of Banks: Foreign Experience and Possibilities of Introduction in Ukraine (p. 228 - 231)

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
Tabl.: 2. Bibl.: 8.

Leonov Sergey V. – Doctor of Sciences (Economics), Professor, Head of the Department, Deparment of Finance, Ukrainian Academy of Banking (57 Petropavlіvska Str., Sumy, 40030, Ukraine)
Email: [email protected]
Glants Vladimir N. – Postgraduate Student, Department of Finance, Ukrainian Academy of Banking (57 Petropavlіvska Str., Sumy, 40030, Ukraine)

Article is written in Ukrainan
Downloads/views: 461

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Reference to this article:
Leonov, Sergey V., and Glants, Vladimir N. (2013) “Special Taxation of Banks: Foreign Experience and Possibilities of Introduction in Ukraine.” Business Inform 2:228–231.


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