BUSINESS INFORM №3-2013

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54

Section: Finance, Money Circulation and Credit
UDC 336.564.2
Papaika O. O., Nosachova I. V.
Mechanism of Taxation of Bank Operations With Securities (p. 298 - 303)
The article reveals tendencies of the stock market, which determine bank operations with securities. It characterises dynamics bank investments into securities, financial results of operations with them, and devaluation of securities. It analyses relative weight of securities in bank assets and efficiency and risks of bank operations with securities. It generalises forms of scheme operations with securities. It formalises approaches to calculation of financial results from operations with securities in the taxation declaration on the bank profit tax. It gives a critical assessment of the existing mechanism of taxation of bank operations with securities with respect to a negative financial result and formation of reserves. It offers a methodical approach to identification of individual risk of a security on the basis of internal ratings. It determines consequences of new approaches to taxation of financial results of operations with securities and formation of reserves for stock market development.
Keywords: mechanism, taxation, operation, banks, securities, reserves, financial results
Tabl.: 2. Bibl.: 10.

Papaika Oleksandr O. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Banking, Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky (16 Tramvaina Str., Kryvyi Rih, Dnipropetrovsk region, 50005, Ukraine)
Email: [email protected]
Nosachova Irina V – Head, The State Tax Service in Kyiv (33/19 Sholudenka Str., Kyiv, 04116, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Papaika, Oleksandr O., and Nosachova, Irina V. (2013) “Mechanism of Taxation of Bank Operations With Securities.” Business Inform 3:298–303.

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