PROBLEMS OF INCOME TAXATION OF THE NATIONAL BANK OF UKRAINE

Abstract

The value of the National bank of Ukraine in tax politics of the state and necessity of research of question of taxation of his profit are examined in an entry. The analysis of the last publications testifies however, that not spared home researchers sufficient attention to determination of specific, value and expediency taxation self of the National bank of country, while this question was investigated by separate foreign scientists. The aim of work are determination of existent problems and research of defects in taxation of economic activity of the National bank of Ukraine, and also ground of expediency or pointlessness of taxation of profit of central bank of country. The key aspects of distribution of profit of the National bank are considered in the article, home experience and proportions of enumeration of financial result of NBU are investigational in the state budget. The lacks of taxation of profit of bank and offer ways of their decision are analysed in conclusions, namely: 1. Forming of the clear system of account and accounting of bank. 2. Determination of authentication of events in relation to distribution of profit, that provide for: adequate volume of the underestimated assets and other backlogs that is taken into account at determination of net income;taking into account of positive cost is from the overvalue of assets on the segregated reserve account that must be included to the property asset; realization of addition to backlogs of central bank is to enumeration of profit in a budget; enumeration in a budget only of the real profit, id est such, that really accumulated on the certain moment of time. 3. A release of the National bank of Ukraine is from income tax payment. In this context it costs to mark that most central banks are not taxpayers from an acuests or profit, but but they enumerate the share of profits in a budget after addition to own backlogs.