Sherbakova, E. M. Mechanism of Implementation of Improvement Measures in Taxation of Commercial Banks

Abstract: Very debatable question about optimization of taxation of commercial banks is a very wide issue to its specifi c features. It covers aspects related both to general terminology and narrow elements of the system of taxation improvement of commercial banks. This is due to a number of reasons. The main reason is that there is a certain need in a legal instrument and procedure of its implementation which would solve the general conceptual problem. Therefore, the question about the mechanism of implementation of improvement measures in taxation of commercial banks is very topical and typical for the general issue of optimization of commercial banks taxation. The given study makes an attempt to summarize all today’s views and grounds for building such a mechanism. As a result, the author makes a complex procedure of optimization of taxation of commercial banks as well as formation of a unifi ed opinion on that procedure in each particular case. This position regarding the mechanism of implementation of improvement measures in taxation of commercial banks is universal and effi cient for other taxpayers as well. This allows to talk about its implementation in a wider sphere and taxation environment in general.

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