The System of Taxation of Credit Organizations and Its Effectiveness
<b>Subject</b> This paper discusses the theoretical and practical issues aimed to improve the effectiveness of credit institution taxation. <br></br> <b>Objectives</b> The research aims to identify ways and determinants to raise the effectiveness of taxation of credit institutions. <br></br> <b>Methods</b> For the study, we used the methods of comparison, generalization, grouping, factor analysis, and general scientific methods. <br></br> <b>Results</b> The paper defines criteria for determining the effectiveness of taxation of credit institutions and highlights priority areas for improving the taxation efficiency. <br></br> <b>Conclusions</b> The paper concludes that one of the main criteria of efficiency of the financial system, including the banking system of the Russian Federation, is the efficiency of the tax system.