TAXATION OF THE FINANCIAL SECTOR OF THE ECONOMY: FEATURES AND TRENDS

This article is devoted to the analysis of taxation of the financial sector economy. The dynamics of tax revenues from financial organizations, including in the context of financial intermediaries and insurance agents, are analyzed. The indicators for income tax and value added tax are studied separately. Tax revenues from financial organizations in the Russian Federation as a whole and in the Republic of Bashkortostan are calculated. The share of the republic in the total volume of tax payments from the financial sector is determined.

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Publication Details

Journal
RUSSIAN ELECTRONIC SCIENTIFIC JOURNAL
Published
2025-01-01
DOI
https://doi.org/10.31563/2308-9644-2025-55-1-645-656
Primary Topic
Economic Systems and Logistics Management
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article
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article

TAXATION OF THE FINANCIAL SECTOR OF THE ECONOMY: FEATURES AND TRENDS

Galieva G.M., Bagautdinova A.R., Khismatullina R.Sh.
RUSSIAN ELECTRONIC SCIENTIFIC JOURNAL
Economic Systems and Logistics Management
article

TAXATION OF THE FINANCIAL SECTOR OF THE ECONOMY: FEATURES AND TRENDS

Galieva G.M., Bagautdinova A.R., Khismatullina R.Sh.
article en

Abstract

This article is devoted to the analysis of taxation of the financial sector economy. The dynamics of tax revenues from financial organizations, including in the context of financial intermediaries and insurance agents, are analyzed. The indicators for income tax and value added tax are studied separately. Tax revenues from financial organizations in the Russian Federation as a whole and in the Republic of Bashkortostan are calculated. The share of the republic in the total volume of tax payments from the financial sector is determined.

RUSSIAN ELECTRONIC SCIENTIFIC JOURNALVol. 55(1)
Decent work and economic growth
Openalex Percentile: Top 68%
Economic Systems and Logistics Management
DOIOpen Access PDFOpenAlex
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TAXATION OF THE FINANCIAL SECTOR OF THE ECONOMY: FEATURES AND TRENDS — Galieva G.M., Bagautdinova A.R., et al. · RUSSIAN ELECTRONIC SCIENTIFIC JOURNAL (2025) | TGRS Research Map | TGRS