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International Finance and Accounting

Abstract

This article discusses theoretical and practical approaches to changing the taxation of commercial banks within the framework of macroprudential regulation of the banking sector. In particular, it has been studied that the application of tax deductions to interest on debts in the current tax system leads to an increase in debt obligations and stimulates debt capital. In addition, the existing problems related to the regulation of banks ' activities through taxes and the corresponding conclusions were formed.

References

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