The vapor phase pyrolysis deposition method was developed for the preparation of indium tin oxide (ITO) thin films with thicknesses ranging between 300 and 400 nm with the sheet resistance of 10-15 Ω/sq. and the transparency in the visible region of the spectrum over 80%. The layers were deposited on the (100) surface of the n-type silicon wafers with the charge carriers concentration of ~ 10¹⁵ cm^{- 3}. The morphology of the ITO layers deposited on Si wafers with different surface morphologies, e.g., smooth (polished), rough (irregularly structured) and textured (by inversed pyramids) was investigated. The as-deposited ITO thin films consist of crystalline columns with the height of 300-400 nm and the width of 50-100 nm. Photovoltaic parameters of mono- and bifacial solar cells of Cu/ITO/SiO₂/n-n⁺ Si/Cu prepared on Si (100) wafers with different surface structures were studied and compared. A maximum efficiency of 15.8% was achieved on monofacial solar cell devices with the textured Si surface. Bifacial photovoltaic devices from 100 μm thick Si wafers with the smooth surface have demonstrated efficiencies of 13.0% at frontal illumination and 10% at rear illumination.