Improving the Practice of Calculating and Collecting Profit Tax in Commercial Banks
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Academic Journal Incorporations
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This paper aims to examine the mechanisms and techniques involved in calculating and collecting profit tax in commercial banks, with a comparative analysis focusing on developed and developing countries. It further provides recommendations for the application of these methods in Uzbekistan to streamline its taxation practices, thereby enhancing its revenue-generating capacity.
Keywords
taxation, profit tax, commercial banks, developed countries, developing countries, comparative analysis