Open AccessTo the Issue of Allocating Provisions for Doubtful Debts to the Expenses of Banks for Tax Purposes
Author(s) -
E D Semina
Publication year - 2017
Publication title -
rossijskij žurnal pravovyh issledovanij
Language(s) - English
Resource type - Journals
eISSN - 2410-7522
pISSN - 2410-4965
DOI - 10.17816/rjls18271
Subject(s) - debt , business , finance , monetary economics , commerce , economics
In this article, the problem of allocating provisions for doubtful debts for unpaid interest on time to the expenses of banks for the purposes of corporate income tax is considered.