Оподаткування банківського бізнесу в україні в умовах воєнного стану

Abstract

UK: Статтю присвячено дослідженню оподаткуванню банківського бізнесу в умовах воєнного стану в Україні. У стат-ті визначено особливості банківського бізнесу в особливих умовах, а також здійснено аналіз податку на прибуток банківських установ. Досліджено податок на прибуток банків протягом останніх п’яти років, більше уваги приділено періоду 2022–2023 рр. Розглянуто різні методи пільгового оподаткування банків, зокрема зниження ставок оподатку-вання на час діяльності банку в умовах воєнного стану, надання банківським установам податкового кредиту тощо. Визначено передумови, недоліки та переваги оподаткування вітчизняних банків. Обґрунтовано проблеми розвитку банківського бізнесу в Україні та ключові аспекти у сфері оподаткування. Наведено можливі перспективи розвитку банківського бізнесу в особливих умовах.

EN: The article is devoted to the study of taxation of banking business under the conditions of martial law in Ukraine. The article defines the peculiarities of banking business in special conditions, and also analyzes the income tax of banking institutions. The tax on the profits of banks during the last five years was studied, more attention was paid to the period of 2022–2023. Various methods of preferential taxation of banks were considered, in particular, the reduction of tax rates during the period of the bank's activity in the conditions of martial law, the provision of tax credit to banking institutions, etc. Prerequi-sites, disadvantages and advantages of taxation of domestic banks are defined. The problems of banking business development in Ukraine and key aspects in the field of taxation are substantiated. Possible prospects for the development of banking business in special conditions are presented. The purpose of the article is to study the profitability of domestic banking institutions and the taxation of their activities in the conditions of martial law, to analyze the peculiarities of the income tax, as well as to de-termine the shortcomings and possible prospects for the development of the banking business in special conditions. To achieve the chosen goal of the research, the following tasks were formed: to analyze the profitability of banks in Ukraine; determine the prerequisites, disadvantages and advantages of taxation of domestic banks; identify the main problems of the development of banks in the field of taxation and propose ways to solve them. Russia's full-scale invasion of Ukraine led to an urgent need to determine decisive actions in order to avoid economic collapse and stabilize the banking system. After all, in the first days of a full-scale war, the activity of banks was under threat. Banking institutions not only resisted threats, but also increased profitabil-ity. In the conditions of the martial law integration process, the taxation of banks is a very acute problem. Of course, taxation of banking institutions requires improvement and development of new approaches to bank management, creation and successful implementation of banking business strategy.