Special bank tax: problems, perspectives, world experience

Economic Annals-ХХI: Volume 138, Issue 1-2(2), Pages: 24-27

Citation information:
Orlova, V., & Kozak, H. (2014). Special bank tax: problems, perspectives, world experience. Economic Annals-XXI, 1-2(2), 24-27. https://ea21journal.world/index.php/ea-v138-06/

Valentyna Orlova
PhD (Economics),
Professor,
Deputy Director of the Institute of Accounting and Finance,
Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky
31 Shchors St., Donetsk, 83050, Ukraine
bank@kaf.donduet.edu.ua

Hanna Kozak
PhD Student (Economics),
Lecturer,
Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky
31 Shchors St., Donetsk, 83050, Ukraine
kozak-anna@rambler.ru

Special bank tax: problems, perspectives, world experience

Abstract. In the article determines the essence the special bank tax. World experience of special taxing banks was studied. The author analyzed directions of practical implementation of the special taxation banks in Ukraine. Considering tendency of Ukraine’s integration into Europe and the unification of the tax law, author recommends to accumulate gathering, which the banks are paying now to the Fund Deposit Guarantee, in the State Budget of Ukraine and give to it the status of a special bank tax, which has its own purpose. The author proposes make changes in Law of Ukraine «About the system Deposit Guarantee» about accountability of the Fund and disposal of funds.

Keywords: Special Tax; Bank Deposit Guarantee; Special Stabilization Fund of Banking System

JEL Classification: G21; H22

References

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Received 10.11.2013