Popov S. Improving the system of commercial banks taxation in Ukraine

Object of the study is complex financial-economic relations, between commercial banks and other institutional unit (house facilities, enterprise of the real sector, tax administration), appearing in process of the operating the tax system. Objective of study is motivation scientifically-methodical positions and practical recommendation on improvement of the system of the taxation of the commercial banks in Ukraine. Methods of research are analysis and syntheses, inductions and deductions, economic and mathematical modeling, quantitative analysis financial-economic factors. Theoretical and practical results: development conceptual bases buildings of the system of the taxation of the commercial banks and motivation of the offers on improvement of such system. Novelty is development theoretical and scientifically-methodical positions, defining way of the improvement of the system of the taxation of the commercial banks in context of the shaping the premises for ensuring rack developments of the economy ofthe Ukraine. Degree of the introduction by: governing the National Bank of the Ukraine in Donetsk area, State Tax Administration in Donetsk area, State Tax Administration. Branch of application is Ministry of Finance of the Ukraine.