ASSESS THE TAX IMPACT OF RESERVES ON POTENTIAL LOSSES OF COMMERCIAL BANKS ON LOANS
Vol. 23 No. 1 (2022), Banking
Vol. 23 No. 1 (2022)

ASSESS THE TAX IMPACT OF RESERVES ON POTENTIAL LOSSES OF COMMERCIAL BANKS ON LOANS

Banking
https://doi.org/10.55439/ECED/vol23_iss1/a4
Published 2022-02-25
Zafarjon Abdullaev
Tashkent state university of economics
PDF (O'zbekcha)

Keywords

commercial bank
loan loss provisions
income tax
tax rate

How to Cite

Abdullaev З. (2022). ASSESS THE TAX IMPACT OF RESERVES ON POTENTIAL LOSSES OF COMMERCIAL BANKS ON LOANS. Economics and Education, 23(1), 30–33. https://doi.org/10.55439/ECED/vol23_iss1/a4
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Abstract

This article provides an empirical analysis of the impact of the income tax rate on reserves on possible losses on loans in commercial banks. The analysis revealed a high positive correlation between the amount of reserves for possible losses on loans and the corporate income tax rate.

https://doi.org/10.55439/ECED/vol23_iss1/a4
PDF (O'zbekcha)

References

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