Аннотация
Ушбу мақолада тижорат банкларида кредитлар бўйича эҳтимолий йўқотишлар учун резервларга фойда солиғи ставкасини таъсири эмпирик таҳлил қилинган. Таҳлил натижасида кредитлар бўйича эҳтимолий йўқотишларга резервлар миқдори ва корпоратив фойда солиғи ставкаси ўртасида юқори даражада ижобий боғлиқлик мавжудлиги аниқланган.
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