Work

Taxation of the Financial Sector of the Economy: Features and Trends

Year: 2025

Type: article

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.

Source: RUSSIAN ELECTRONIC SCIENTIFIC JOURNAL

DOI: 10.31563/2308-9644-2025-55-1-645-656

Authors: Galieva G.M., Khismatullina R.Sh., Bagautdinova A.R.

Language: English

Topic: Economic and Fiscal Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4413065074

FWCI:

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