The study is devoted to the issues of taxation of banking activities, which determine a significant contribution to tax administration and budget revenues. The features of taxation of banks, including income taxes and VAT, and their specifics for credit institutions are considered. The focus is on the problems of banks' interaction with tax authorities, including control automation and tax planning. The directions of improving tax policy are being investigated: the introduction of benefits, progressive taxation, and strengthening administration. The importance of a flexible tax policy for increasing the competitiveness of banks and the sustainability of the economy is substantiated. Measures are proposed to encourage banks to participate in socially significant projects and innovations through tax preferences, which contributes to the development of the financial system and budget sustainability.
tax policy, taxation, commercial organizations, banking sector
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