Banke u ulozi obveznika poreza na dobit korporacija

Abstract

U ovom radu autor analizira poziciju banaka u vezi pravnog režima poreza na dobit korporacija. U vezi s tim autor posebno obrađuje sledeća pitanja osnovica poreza na dobit, usklađivanje rashoda banke u poreskom bilansu bančine rezerve, poreski podsticaji za banke, kapitalni dobici i gubici banaka.

The author analyses in this paper the position of banks regarding the legal regime of corporation taxes. In connection with this the author deals particularly with the following questions: basis of the income tax coordination of the banks expenses in the tax balance sheet, bank reserves tax stimulation for banks, capital gains and losses of banks.