СПЕЦІАЛЬНИЙ БАНКІВСЬКИЙ ПОДАТОК: ПРОБЛЕМИ, ПЕРСПЕКТИВИ, СВІТОВИЙ ДОСВІД
SPECIAL BANK TAX: PROBLEMS, PERSPECTIVES,WORLD EXPERIENCE

Summary/Abstract: In the article determines the essence the special bank tax. World experience of special taxing banks was studied. The author analyzed directions of practical implementation of the special taxation banks in Ukraine. Considering tendency of Ukraine’s integration into Europe and the unification of the tax law, author recommends to accumulate gathering, which the banks are paying now to the Fund Deposit Guarantee, in the State Budget of Ukraine and give to it the status of a special bank tax, which has its own purpose. The author proposes make changes in Law of Ukraine «About the system Deposit Guarantee» about accountability of the Fund and disposal of funds.

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