Comparative characteristics of taxation of commercial banks in Russia and abroad

The subject of the research is the taxation system of commercial banks in Russia and in foreign countries, namely France and the USA. This article discusses the profit tax and value added tax paid by commercial banks in different countries of the world, which allow to form a general idea of the tax burden on commercial banks. The scientific novelty of the research lies in the development of practical recommendations for improving the current procedure for taxing commercial banks in Russia, taking into account the experience of foreign countries. As a result of the study, the authors proposed measures to optimize the taxation of Russian commercial banks.