Improvement of tax administration of banking activities

The improvement of tax administration of banking activity is one of the priority directions of the tax policy of the Russian Federation for many years. Measures for the implementation of this direction are aimed at creating comfortable conditions for interaction between the banking sector organizations and public authorities in terms of the procedures for filing and forming tax reports, as well as improving the principles of document circulation. In this article, a study was conducted of prospective directions of tax administration, which should be based on the implementation of the principle of efficiency - ensuring the maximum receipt of taxes and fees to the budget with minimum costs of levying and tax control.