METHODOLOGY OF TAXATION OF COMMERCIAL BANKS AND ITS PECULIARITIES
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This study examines the methodology of taxation for commercial banks in Uzbekistan and its sector-specific characteristics. It analyzes the legal framework, calculation methods, reporting requirements, and compliance procedures applicable to banking institutions. The research focuses on how taxation affects financial management, profitability, risk assessment, and strategic decision-making within commercial banks. By reviewing laws, statistical data, and practical case studies, the study provides recommendations to optimize tax administration and compliance, ensuring both revenue generation and financial stability of banking institutions.
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