TAX REGULATION OF THE BANKING SYSTEM

Abstract

This research paper examines the theoretical and practical approaches to the
application of financial taxes and restrictions on interest on debt financing in corporate taxation
in order to regulate the banking sector through taxes. In addition, current problems with the
imbalances in the regulation and taxation of the banking system have been revealed. As a
result of the analysis, conclusions have been developed on important aspects of the banking
regulation and tax coordination, as well as the efficient use of financial taxes in overcoming
current problems associated with tax regulation in the elimination of external factors that create
systemic banking risk.