Effective tax rates for bank entities across European Union : the role of loan loss provisions
Year of publication: |
2022
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Authors: | Lazăr, Sebastian ; Andrieş, Alin Marius |
Published in: |
Economic research. - Abingdon : Routledge, Taylor & Francis Group, ISSN 1331-677X, ZDB-ID 2171828-3. - Vol. 35.2022, 1,2, p. 1581-1603
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Subject: | effective tax rates | loan loss provisions | bank entities | banking business model | EU-Staaten | EU countries | Bank | Kreditgeschäft | Bank lending | Kreditrisiko | Credit risk | Unternehmensbesteuerung | Corporate taxation | Verlust | Loss | Basler Akkord | Basel Accord |
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