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Теоретичні аспекти формування податкового потенціалу банківської системи (Theoretical aspects of the banking system tax potential forming)

Клюско, Лідія (Lidiya Klyusko) (2019) Теоретичні аспекти формування податкового потенціалу банківської системи (Theoretical aspects of the banking system tax potential forming). Наукові записки Національного університету «Острозька академія». Серія «Економіка» : науковий журнал (12(40)). pp. 106-112. ISSN 2311-5149

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У статті розглянуто питання особливої ролі банківської системи в процесах розвитку економіки держави. Визначено троїсту природу функціювання банків у правовідносинах з фіскальними органами, де вони виступають як платники податків, податкові агенти, податкові і валютні контролери. Досліджено теоретичні аспекти формування податкового потенціалу банківської системи та проаналізовано методичні підходи до його оцінки. (The article deals with the special role of the banking system in the development of the state economy. The author specifies the triple nature of banks’ functioning in legal relationships with fiscal authorities, where they act as taxpayers, tax agents, and tax and currency controllers. The features of certain types of banking activity taxation are determined. Forming the effective taxation system for banks is an extraordinarily difficult task. It can be explained by the special value of the banking system in a modern economy, by the bank services peculiarity and possibility of applying implicit methods in relation to their taxation, by the obligatory backuping with holdings for guaranteeing of payments of physical persons etc.. The generalized scientific approaches to finding out the essence of banks tax potential and theoretical aspects of its formation were investigated. As a result, the author’s interpretation was proposed. The structural analysis of the banking system general tax potential construction as an integral characteristic of the individual taxes potential is carried out. The methodical toolkit for the quantitative estimation of the banking system tax potential in general and in relative terms is considered. External and internal factors that influence the size of banking system tax potential are systematized. External factors mediate influence on tax potential of the separately taken bank. Each of them represents the essence of government economic control mechanism and global changes in a world economy. Internal factors are formed as a result of corporate bank management and divided into two groups: those determined by the structure of bank; and those determined by the banks’ types of activity.)

Item Type: Article
Corporate Creators: Університет державної фіскальної служби України (University of the State Fiscal Service of Ukraine)
Uncontrolled Keywords: банківська система, оподаткування банків, податковий потенціал, методичний інструментарій оцінки (banking system, taxation of banks, tax potential, methodology of estimation)
Subjects: by fields of science > Economics
Depositing User: Галина Цеп'юк
Date Deposited: 11 Sep 2019 13:16
Last Modified: 11 Sep 2019 13:16

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