Journal
Scientific journal NRU ITMO Series "Economics and Environmental Management"
UDK
Issue:3 (26)
Download PDF0 Kbyte
Models of taxation of income from bank deposits and their relation with the volume of household savings
Annotation
We study taxation of income from bank deposits in various countries, as well as the relationship between the tax system and the significance of bank deposits in the national financial system. We analyze the ratio of bank deposits to GDP in countries with developed and underdeveloped financial markets and peculiarities of income from bank deposits taxation in the countries included in the analysis. Special attention was paid to the characteristics of income on bank deposits taxation in countries with economies in transition. It is concluded that there is a link between the level bank deposits in country and the tax system with respect on income from bank deposits. In many countries with a low ratio of bank deposits to GDP, income on bank deposits are exempted from tax or taxed at rates substantially below the base. At the same time, in some countries with economies in transition, were attempts to realize the potential of regulatory taxation to encourage household savings.
Keywords
Постоянный URL
Articles in current issue
- The Russian experience of transition to new technological level in the conditions of sanctions
- VaR (EaR) Methodology for the Intellectual Assets Portfolio Risk Evaluation
- Methodological approaches to the study of the nature and measurement of innovation potential
- Criminalization of financial relations as a threat to financial provision of achievement of sustained economic growth
- The methodology of abnormal profitability evaluation to the purposes of financial stability monitoring
- Technique of an assessment of efficiency of use of fixed assets taking into account security of the region with a manpower
- Tasks of the regional authorities in the field of development of a mining complex
- Models of taxation of income from bank deposits and their relation with the volume of household savings
- Status and prospects of e-commerce
- Management of financial flows in the logistics complex
- Study of the management tasks for national economy in Russia
- The modern model of management of social investments in business organization
- State and ways of strengthening of «the ecological framework» of the Volgograd region