. . . - . . . KERIMOVA A.A. THEORETIC-METHODOLOGICAL ASPECTS OF BANKS ACTIVITY TAX REGULATION Taxes are the most effective mechanism of economy state regulation. Taxes regulating can concentrate financial resources of the state at any economical conditions. Economic feasibility of banking activities exemptions from value-added tax is one of the most important questions of taxation methodology development. All exemptions are the reason fiscal losses of the state. The profit tax and value added tax are the most important in Russian taxes mechanism. : , , , , , , , . Keywords: state, banks, taxes, profit, VAT (value-added tax), state regulation, the tax mechanism, taxation methodology. - . - , , - . . , . , , - . , . - , - . - , . . , , - , . - - , , - . , , - , . 2009 , - , . . , 7,7 2008 , 75,3%, . , – 196%. 400%, 2008 2,6 , , - 11,8%, - – 335%, . - 2009 . 4,9 25,4% – – 19,2% ( 21,1% 2008 ). 2 2009 14,0%. , . 2,8 – , - 50,8%. 3,5 67,4%. 1,4 – 41,3%. , 1%). 2009 49,9% ( 2008 19,4%) , 205,1 . 88,7%; ( – 2009 ). ( 2008 ( 5,1 11,3%) 56 120). 79,8 . – 409,2 ( 2008 . ). 94,8 – 37,8 . . 1. 2009 – 0,7%, 1,8 . 13,3% 699 – 4,9% ( 2008 ). 66,1% 737 , 69,7% , – , 1.) . . - 2009 . . , : , ; ; , , , , , , , - . : ( . , - ); ( ; ) ( ) ; . . ( , , , , ) ( - ). , , - . . , , , , « ». . , , - , . « » , , , , . , – - . « », , - : , . , , , 54% - . - , , . : , , ; , , , - , ; , , . - . : - ( ) ( , ), . . ( , : . ( ) . , .). , . , , , . - , , , , – , - . , - . 20% , 24% 01.01.2009 - 2,0 % 18,0 % . , . , - . . - , , . , . , , . , ( , ), . 149 . « , . » , .). - . , . - , , , . ( , ), , - . , , , , - , . , - , , . 2010 26% . - 2011 34%. , - . . ; : - ( , , ); . , , - . 1. 2. 3. , .1, , .2, 31 5 1998 . ( 2000 ( . . .). .). . .– - .: , 2009. 4. . .– 5. : .: - , 2008. . // , 6. , 2005, . . », 2, 2009 . 7. 2009 .: 8. 7. .– , 2010. . , // , 2007, 9. -