IMPROVING THE MECHANISM OF TAXATION OF COMMERCIAL BANKS

This article examines the theoretical basis for improving the mechanism of taxation of commercial banks. The positive and negative aspects of the tax on financial activities have been studied. Relevant conclusions were formed based on the studies of the conducted research. Attention is paid to the potential ways to improve the mechanisms of profit tax calculation and collection in commercial banks. By evaluating various scientific works and conducting comparative analysis, this study aims to recommend effective strategies designed specifically for commercial banks in Uzbekistan.