The role of banks in tax administration

The master's thesis "The Role of Banks in Tax Administration" represents a deep analysis of the interaction between banks and tax authorities aimed at effective tax administration. The research examines the role and status of banks as subjects of tax legal relations, as well as their specifics in tax matters. Special attention is paid to the concept of tax administration, its effectiveness, and its importance for compliance with legislation. The second chapter of the thesis explores the use of the banking system's capabilities in the interests of tax authorities. Methods and advantages of interaction with banks, protection of taxpayers' rights in interactions, opportunities for integrating banks into the tax administration system, as well as risks associated with this process, are considered. This dissertation is a significant contribution to the study of the role of banks in tax administration and can be beneficial for both the academic community and practicing professionals in finance, taxation, and banking. The work systematizes knowledge on this issue and offers practical recommendations for improving the interaction between banks and tax authorities in the context of tax administration