PECULIARITIES OF COMMERCIAL BANK TAXATION

This article examines the specific features of taxation of commercial banks and analyzes the role of the banking sector in the national tax system. The study highlights the economic significance of commercial banks, the mechanisms of bank taxation, and the impact of tax policies on banking activities and financial stability. Particular attention is paid to issues such as profit taxation, value-added tax, tax incentives, and the improvement of tax administration in the banking sector. The article also discusses international experience in bank taxation and provides recommendations for enhancing the efficiency and transparency of the taxation system for commercial banks.