Long-run effective corporate income tax rates in banks: A case of the Republic of Serbia

Author:

Vržina StefanORCID

Funder

Ministry of Education, Science and Technological Development of the Republic of Serbia

Publisher

Centre for Evaluation in Education and Science (CEON/CEES)

Reference24 articles.

1. Albetrazzi, U., Gambacorta, L. (2010). Bank Profitability and Taxation. Journal of Banking & Finance 34 (11), 2801-2810, doi: 10.1016/j.jbankfin.2010.06.003;

2. Bholat, D., Lastra, R., Markose, S., Miglionico, A. & Sen, K. (2018). Non-Performing Loans at the Dawn of IFRS 9: Regulatory and Accounting Treatment of Asset Quality. Journal of Banking Regulation 19 (1), 33-54, doi: 10.1057/s41261-017-0058-8;

3. Demirguc-Kunt, A., Huizinga, H. (2001). The Taxation of Domestic and Foreign Banking. Journal of Public Economics 79 (3), 429-453, doi: 10.1016/S0047-2727(00)00071-2;

4. Dietrich, A., Wanzenried, G. (2014). The Determinants of Commercial Banking Profitability in Low-, Middle-, and High-Income Countries. The Quarterly Review of Economics and Finance 54 (3), 337-354, doi: 10.1016/j.qref.2014.03.001;

5. Domanović, V., Todorović, V., Savović, S. (2018). Internal Factors of Bank Profitability in the Republic of Serbia. Business and Economic Horizons 14 (3), 659-673, doi: 10.15208/beh.2018.46;

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