ASSESS THE TAX IMPACT OF RESERVES ON POTENTIAL LOSSES OF COMMERCIAL BANKS ON LOANS

THIS ARTICLE PROVIDES AN EMPIRICAL ANALYSIS OF THE IMPACT OF THE INCOME TAX RATE ON RESERVES ON POSSIBLE LOSSES ON LOANS IN COMMERCIAL BANKS. THE ANALYSIS REVEALED A HIGH POSITIVE CORRELATION BETWEEN THE AMOUNT OF RESERVES FOR POSSIBLE LOSSES ON LOANS AND THE CORPORATE INCOME TAX RATE.

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