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Tax Regulation of Investment Activity of Ukrainian Banks
Medynska T. V., Rushchyshyn N. M., Nikonenko U. M.

Medynska, Tetyana V., Rushchyshyn, Nadiia M., and Nikonenko, Uliana M. (2020) “Tax Regulation of Investment Activity of Ukrainian Banks.” Business Inform 11:316–324.
https://doi.org/10.32983/2222-4459-2020-11-316-324

Section: Finance, Money Circulation and Credit

UDC 336.226:334(477)

Abstract:
The article is aimed at researching the tax regulation of investment activity of banks of Ukraine in the current conditions of development of the national economy; identifying the tax stimuli and deterrent factors of investment activity of banking institutions in the formation of investment portfolio. Tax regulation of the banking system directly influences the development of not only the monetary system, but also the national economy in general. Tax instruments for stimulating investment activity of banks are proposed to be grouped depending on the mechanism of influence, goals and types of investments. The dynamics of investments and their share in the assets of Ukrainian banks over the past five years are analyzed. The annual advance in the share of investments in the assets of Ukrainian banks shows an increase in the interest of banks in placing funds into investment objects. The assessment of the change in the composition and structure of the investment portfolio of Ukrainian banks for 2015–2019 was carried out, identifying that domestic banks focused on improving the liquidity of investments, i. e., financial instruments that can be sold at any time at favorable prices. The dynamics of the composition and structure of the portfolio of securities of domestic banks in recent years was researched, determining that the largest share for 2015–2016 made the securities for sale (more than 86%), while the securities before maturity amounted to more than 10%. When considering the structure of the portfolio of securities of banks during 2017-2019, it is specified that the most important is the proportion of investments in securities, which are accounted for at fair value through other comprehensive income, namely, more than 70%. Having examined the problems of domestic banking investment, we believe that stimulation in this direction should be carried out in terms of creating a favorable stable regulatory framework and an effective taxation regime.

Keywords: tax regulation, investment activity of banks, tax instruments, investment stimulation, investment portfolio, portfolio of securities.

Fig.: 3. Tabl.: 3. Bibl.: 9.

Medynska Tetyana V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Economic Security, Banking and Insurance Business, Lviv University of Trade and Economics (10 Tuhan-Baranovskoho Str., Lviv, 79005, Ukraine)
Email: [email protected]
Rushchyshyn Nadiia M. – Doctor of Sciences (Economics), Professor, Professor, Department of Finance, Economic Security, Banking and Insurance Business, Lviv University of Trade and Economics (10 Tuhan-Baranovskoho Str., Lviv, 79005, Ukraine)
Email: [email protected]
Nikonenko Uliana M. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Financial and Economic Security, Accounting and Taxation, Ukrainian Academy of Printing (19 Pіd Holoskom Str., Lvіv, 79020, Ukraine)
Email: [email protected]

List of references in article

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Senyshch, P. M. “Podatkove stymuliuvannia rozvytku bankivskoi diialnosti v zabezpechenni ekonomichnoho zrostannia“ [Tax Incentives of Banking Activities Economic Growth]. Instytut bukhhalterskoho obliku, kontrol ta analiz v umovakh hlobalizatsii, no. 4 (2016): 117-127.
Dziuba, O. V. “Podatkove rehuliuvannia bankivskoi diialnosti v Ukraini ta vyznachennia yoho priorytetnykh funktsii“ [Tax Regulation of Banking Activity in Ukraine and Determination of its Priority Functions]. Ekonomichnyi visnyk universytetu [Pereiaslav-Khmelnytskoho derzhavnoho pedahohichnoho universytetu im. H. Skovorody], no. 17/1 (2011): 203-209.
Pshyk, B. I., and Pechenko, O. O. “Aktualni problemy rozvytku bankivskoi investytsiinoi diialnosti v Ukraini“ [Actual Problems of Banking Investment in Ukraine]. Finansovo-kredytna diialnist: problemy teorii ta praktyky, no. 2 (2014): 24-32.
Medynska, T. V. “Podatkove stymuliuvannia investytsiinoi diialnosti v Ukraini“ [Tax Incentives for Investment Activity in Ukraine]: avtoref. dys. … kand. ekon. nauk : 08.00.08, 2010.
Ofitsiinyi sait Natsionalnoho banku Ukrainy. http://www.bank.gov.ua
Rushchyshyn, N. M. “Finansovi resursy bankiv ta osoblyvosti yikh formuvannia v suchasnykh umovakh“ [Financial Resources of Banks and their Formation Features in Modern Conditions]. Zbirnyk naukovykh prats Derzhavnoho ekonomiko-tekhnolohichnoho universytetu transportu. Seriia «Ekonomika i upravlinnia», no. 30 (2014): 263-279.
Derevko, O. “Shliakhy pidvyshchennia rivnia kapitalizatsii bankivskoho sektoru“ [Ways to Increase the Level of Capitalization of the Banking Sector]. Bankivska sprava, no. 6 (2016): 76-83.
Ihnatchenko, N. M. “Hlobalni peredumovy intensyfikatsii investytsiinoi diialnosti komertsiinykh bankiv Ukrainy“ [Global Preconditions for Intensification of Investment Activity of Commercial Banks of Ukraine]. Zbirnyk naukovykh prats «Mizhnarodni vidnosyny». Seriia «Ekonomichni nauky». 2016. http://journals.iir.kiev.ua/index.php/ec_n/article/view/3069/2757

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