Deferred taxes in financial institutions: A review of empirical research and the role of tax effects in regulatory capital. Part 1
Andrei A. AKSENT'EV
Abstract:Subject. This article examines the industry practices of the regulation of deferred taxes in financial institutions.
Objectives. The article aims to analyze the significance of deferred taxes for financial institutions (banks, insurance organizations) and determine the role of tax effects in regulatory capital.
Methods. The research is speculative. For the study, I used the dialectical method of scientific knowledge, the method of collecting theoretical and regulatory information, the method of formalization, … Show more
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