Sukhanova, I. V. Methods of Calculating the Tax Burden on the Profit of an Investment Bank.

Abstract: The article analyzes current methods of calculating tax burden on economic entities’ activities. The author of the article describes certain disadvantages of these methods in evaluating investment banks and suggests the author’s method of such calculation. The article also provides a simplified algorithm of calculating the tax burden on the profit of an investment bank based on the method proposed by the author. Unlike others, the author’s method takes into account peculiarities of taxation of investment banks such as the specifics of formation of tax expenses.

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