Features of income taxation of commercial banks in Ukraine

Vadym Dmytrovych Borynskykh, Vira Myroslavivna Kmit


The article provides an overview of the banking system in Ukraine in the conditions of market economy. The basic features of the taxation system of commercial banks are determined. It has been analyzed the financial activity of banks in recent years and explained the meaning of the tax burden. It has been defined the importance of legal and tax regulation of banking.

The subject of the research is national income taxation system in banks.

Purpose. The aim of the article is to identify the specifics of income taxation of Ukrainian banks.

Method (methodology). Such general scientific methods as generalization, comparison, analysis, abstraction and induction have been used in this investigation.

Results. During the analysis of national tax system, it has been considered the current state of banking system and the role of each bank in taxation. It has been analyzed the main principles of income taxation, structure of revenues and expenditures of commercial banks and their costs from income tax in recent years. Also basic factors of tax evasion are highlighted.  The problem of income tax reduction is explained. 


bank; baking; tax; taxation; tax regulation; income tax

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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