Article title: BANK AS A SPECIAL PARTICIPANT OF TAX RELATIONS

Article author: Marina Dmitrievna Raditsa, Kalashnikova Elena Borisovna

Number of pages: 4

Contact mail: marinette24@mail.ru

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Annotation:
The article examines the operating system of taxation of the banking sector and taxes paid by commercial banks. Dynamic of tax revenues to the consolidated budget of the Russian Federation from financial organizations in general as well as certain types of taxes paid by commercial banks has been analyzed. Recommendations on profit the taxation of commercial banks are offered, namely: to analyze the current tax law and features of incomes and expenses of commercial banks; to stimulate commercial banks to finance enterprises of the real sector of economy; to stimulate the activities of commercial banks in terms of growth the credit resources; to improve the efficiency of monitoring and control services.