Resumen
The subject matter of the article is commercial banks tax mitigation. The goal of the work is identifying areas and developing a method for commercial banks tax mitigation based on theoretical basis. The following tasks were solved in the article: systematism of principles and criteria for commercial banks tax mitigation, developing a system of indicators used to identifying the level of tax mitigation, determining the stages, methods, and types of commercial banks tax mitigation. The following methods used are ? general scientific, analysis, structuring and classification of the main components of the tax mitigation system. The following results were obtained ? a method for commercial banks tax mitigation in updated conditions was developed, as follows: a system of principles, criteria, indicators, stages, methods and types of tax mitigation was developed. The author's definition if the concept "tax mitigation" is formulated after a comprehensive analysis of the views and approaches currently available to understanding its essence and the necessary clarifications arising from the compilation of the practice of tax legal relations. The suggested formulations for the first time are combined and specified the stages of the tax process, alternative options for the subject of the structure, and also reflected the interconnection between tax and tax mitigation with different stages of tax legal relations. Conclusions: disclosure of the methodology for commercial banks tax mitigation will be the theoretical basis for realization the economic goals for the participants in tax relations: the state in ensuring an increase in the budget revenues through taxes and economic agents in the form of taxpayers ? commercial banks in ensuring cost minimization. The presence of its own separate content, principles of implementation, elements, methods of carrying out, multicriteria classification of varieties and other characteristics in tax mitigation makes it possible to isolate it as an independent branch of scientific knowledge, which in one?s turn will ensure a certain interest among participants in tax relations to this area in order to preform various research.