Mechanism of Taxation of Bank Operations With Securities

Papaika Aleksandr A. () and Nosachova Irina V ()
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Papaika Aleksandr A.: Donetsk National University of Economy and Trade named after M. Tugan-Baranovsky
Nosachova Irina V: The State Tax Service in Kyiv

Business Inform, 2013, issue 3, 298_303

Abstract: 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 (search for similar items in EconPapers)
Date: 2013
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