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Information × Registration Number 0221U104750, 0117U001614 , R & D reports Title Assessment of Tax Potential of the Banking System popup.stage_title Head Bereslavskaya Olena І., Доктор економічних наук Registration Date 07-04-2021 Organization University of the State Fiscal Service of Ukraine popup.description2 GDR report: 97 pages, 74 sources, 13 tables, 12 figures. Object of research: tax potential of the banking system. Subject of research: the process of assessing the tax potential of the banking system of Ukraine. The purpose of the study is to deepen the theoretical foundations of the tax potential of the banking system of Ukraine, to conduct an analytical assessment of its tax revenues to the budget and to develop methodological approaches to its forecasting and assessment in the context of interest rate risk. Research methods. The research was conducted using the method of systems analysis and theoretical generalizations; methods of analysis and synthesis, statistical comparisons, grouping and sampling; methods of mathematical modeling. The scientific approach to revealing the essence of the concept of "tax potential of the banking system" has been improved. Classified factors influencing the formation of the structure of the tax potential of the banking system, identified sources of its formation. A method for assessing the tax potential of the banking system is proposed. An analytical assessment of the tax revenues of the banking system of Ukraine was conducted, which showed a decrease in the payment of income taxes by state-owned banks, which indicates the presence of a deep system in them. A method for assessing the impact of interest rate risk on the tax potential of the banking system using VaR technology has been developed. Key words: tax potential of the banking system, tax regulation, income tax, personal deposit tax, resources of the banking system, state banks, banks of foreign banking groups, National Bank of Ukraine, bank reserves. Product Description popup.authors Bereslavska Olena I Drobiazko Anatolii O Klymenko Dmytro B Klyusko Lidiya A Lishchenko Viktoriia A Moskalenko Nataliia V Pernarivskyy Oleksandr V Tatianina Svitlana M Cherkashyna Kateryna F popup.nrat_date 2021-04-07 Close