Paper Title
Effective Taxation Of Financial Institutions: International Comparison Of Practices

Abstract
Most of advanced and developing economies review and re-examine the relevance of fiscal and banking policy regimes due to systemic downturn in global financial crisis. Existing fiscal gap and financial market disorders led to the introduction of new taxes and mandatory fees for banks for double edged reasons � bridging the fiscal gap and bank capital regulation. In a harsh economic condition most banks required the governments to rethink the taxation policy for financial institutions. Most policymakers and researchers are devising diverse proposals on optimal taxation which meet the needs of both parties. This paper studies the international bank taxation policies and recent development, and examines the opportunities of introduction of optimal taxation for banks in banking system of Uzbekistan. Keywords- taxation for banks, optimal taxation, tax position, multiple taxation method, Uzbekistan.