DEVELOPMENT POINTS OF THE FACTOR ANALYSIS OF THE PROFIT TAX OF COMMERCIAL BANKS

Authors

  • G. Turdiyeva
  • doc. M. Abishov
  • Kadirbaeva A. Karakalpak State University

Keywords:

Profit of commercial banks, profit of commercial banks, calculation of

Abstract

In this article, the optimization of tax payments in commercial banks by law, including the necessity of stable analysis, is given sufficient importance to improve the methods of calculation and analysis of tax payments in commercial banks from the scientific side.

References

Batrakova L.G Ekonomichesky analiz deyatelnosti kommercheskogo bankam: Logos 2005, str320,

B.O. Otajonov, G.B. Bababekova, I.S. Musakhanzoda. “Economic analysis in banks” T.: “ECONOMICS”, 2020. 118 pages.

D.E. Norbekov, A.N. Torayev, Sh.Sh. Rahmanov. "International standards of financial accounting" Study guide, T "Economy - Finance" 2019, 332 p.

Safonova M.F. Theory and methodology of internal control and audit of internal costs. 08.00.12 - Accountancy, statistics, dissertation, doctoral degree in economics. Krasnodar, 2017. p. 25

IAS-12 “Income Taxes”, IAS-12 “Profit Tax”.

Egorova E.V. Tax analysis kak samostoyatelnyi vid ekonomicheskogo analiza / E.V. Egorova // Gosudarstvennyy universitet Minfina Rossii. Financial journal. – 2012. – No. 4. – p. 131–138.

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Published

2024-02-01

Issue

Section

Articles

How to Cite

DEVELOPMENT POINTS OF THE FACTOR ANALYSIS OF THE PROFIT TAX OF COMMERCIAL BANKS. (2024). Proceedings of International Conference on Scientific Research in Natural and Social Sciences, 3(2), 53-57. https://econferenceseries.com/index.php/srnss/article/view/3800