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Banks as Actors in Tax Law

ФИО студента: Anastasia Lebedeva

Руководитель: Elena Ryabova

Кампус/факультет: Faculty of Law

Программа: Jurisprudence (Bachelor)

Год защиты: 2019

The diploma thesis focuses to have prompted a reconsideration of the taxation of financial institutions, with practice outstripping principle: France, Germany, the United Kingdom and several other European countries have now introduced some form of the bank tax, and the U.S. administration has revived its own proposal for such a charge. This paper considers the structure, the appropriate rate, and the revenue yield of corrective taxation of financial institutions addressed to two externalities: those that arise when such institutions are simply allowed to collapse, and those that arise when to avoid the harm this would cause. The aim of this work is to develop recommendations for amendments to the tax legislation and the definition of terms such as "legal status of a bank" and "legal personality of a bank".

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