Fake F.F. On some issues regarding tax regulation of banking activities

Abstract: Objectiveness and authenticity of banking activities is much defined by formation of volume of income and spending. Defining tax base is particularly complicated, when it regards the commercial banks and their tax relations. The scientifically based classification of income and spending allows the bank to form more favorable relations regarding inclusion into the income of the commercial banks of the sums coming from various sourses, and to define spending for the costs of bank activities. Keywords: tax, finances, bank, income, costs, services, code, taxation, VAT, income, factoring.

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