Improving the tax policy of banks

The article is devoted to the issues of improving the tax policy of banks. Theoretical and methodological foundations for improving the tax policy of banks are considered. The classification of the existing system of taxes and fees of credit institutions is given. The strengths and weaknesses of the tax policy of banks are indicated. The main problems of the tax policy of banks in the modern economy are described, which include the inequality of taxation and the limited ability of banks to choose the place of their activity. The international practice of applying new methods of bank taxation is analyzed, which allows creating an effective tax system for banks and other financial institutions. The probable risks and problems of taxation of the banking sector are indicated. The article outlines possible ways to improve the tax policy of banks.