Morozko, N. I. Peculiarities of Tax Administration of Bank Operations

Abstract: The purpose of this article is to defi ne peculiarities of tax administration of bank operations. The article gives defi nition and describes the essence of tax administration as well as peculiarities of tax administration in banking. The conducted analysis helped to discover the relation between the issues of tax administration of bank operations and timely refi lling of state budget. The article states the author’s position on the status of a commercial bank as an object of tax administration and describes the measures aimed at improvement of tax control over commercial banks.

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