This paper presents a theoretical framework for exploring the optical properties of layered materials. The derived analytical formulas for reflectance and transmittance spectra incorporate vertical valence-state transitions and appropriate boundary conditions for finite-width bulk materials, integrated with the generalized tight-binding model to account for intrinsic interactions and external fields. The study reveals distinct structures in the spectra of multilayer graphene for different stacking layers at low energies (∼0.2–0.8[Formula: see text]eV), attributed to interband transitions at the K point. Furthermore, the high-energy part (≳5[Formula: see text]eV) highlights thickness-dependent plasmon effects characterized by unique resonance frequencies in the optical spectra. These features depend on the dimensionality, interlayer coupling, and electronic structure of the material. This work provides a deeper understanding of the optical properties of layered structures, facilitating their exploration and characterization for diverse applications.