Year of Graduation
The State Regulation of the Profit Tax of Commercial Banks
The research object of the study presented - taxation in nowadays Russian society in the condition of the long-lasting financial and economic crisis. The subject of the study is the profit taxation of commercial banks in Russian Federation. The main goal of the study is the analysis of the state banking tax regulation as well as explaining how it forms. The up-to-date discussions about enhancing state tax policy during the financial crisis and international sanctions make the study relevant. The practical value of the research is in assuming the most important and complex problems of taxation of commercial banks in modern Russian conditions.