Sherbakova, E. M. Formation of the System of Criteria for Taxation of Commercial Banks Taxation: Grounds and Future Perspectives

Abstract: Since tax relations are an essential part of the economic system of a country, all changes related to the current taxation procedures, in fact, dictate the need in changes of the national economy as well. Taking into account the parallelism of effi ciency of taxation system development and stability of budget, the question about improved taxation is growing very important. Unclear defi nitions of the terms ‘optimization’ (improvement) and ‘taxation’ due to certain gaps in theory requires further researches and structural analysis of the taxation improvement processes. This is also refl ected in formation of the balance of long-term and short-term interests where the main goal is to establish the balance between values of tax infl ows from taxpayers. In its turn, it creates the need in formation of a general procedure of tax load calculations. As a result of the study, the author creates a set of methods of calculation of burden load both in general and local taxation. For the present moment it is impossible to eliminate all gaps and minuses of the procedures and methods described in the article. However, it is due to objective reasons and it is still possible to try it in actual practice.

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