ПОТЕНЦІЙНІ МОЖЛИВОСТІ РОЗВИТКУ БАНКІВСЬКОЇ СИСТЕМИ УКРАЇНИ В АСПЕКТІ УДОСКОНАЛЕННЯ СИСТЕМИ ЕЛЕКТРОННОГО АДМІНІСТРУВАННЯ З ПОДАТКУ НА ДОДАНУ ВАРТІСТЬ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2017, Vol 1, Issue 2
Abstract
V. Karpenko. Potential Opportunities for the Development of the Banking System of Ukraine in the Aspect of Improving the Electronic Administration System on the Value Added Tax. The article deals with the issues of increasing the efficiency of the functioning of the banking system of Ukraine in the aspect of improving the processes of collecting the value added tax. Recently there are negative trends in the activities of banking institutions of Ukraine due to the military actions, significant increase in the foreign exchange rate and increase in the cost of living of the population. As a result of these processes we can observe the reduction in the volume of deposit and credit operations in banks. A significant number of financial institutions are in a critical condition - the temporary administration is introduced or they are in the state of liquidation. The above- mentioned calls for the necessity of carrying out scientific researches on possible ways of stabilization and development of the banking system. In this scientific article we have considered in details the theory and practical aspects of functioning of the electronic administration system on the value added tax; its shortcomings are revealed regarding the state regulation of the opening of accounts of enterprises for payment of VAT in the treasury. Besides, as a result of the established deadlines for registration of tax invoices and the necessity of constantly covering the limit of FSU on VAT, the costs of entrepreneurs are distracted and used inefficiently. The potential possibility of opening accounts as for the electronic administration on the value added tax in banking institutions and reducing restrictions on payment of the registration limit are founded in the article. The above-mentioned proposals will result in the increase in the number of available funds at enterprises that could be used for deposit investments in banks. The opening of accounts of enterprises for the collection of VAT in banking institutions will involve the raising their funds to banks, which can be used to increase the interest rates on deposits and to issue significantly larger amounts of loans to legal entities and individuals. This will result in the efficiency increase in activities of enterprises, prosperity of the banking system of the country and the increase in the welfare of the population.
Authors and Affiliations
В. В. Карпенко
Keywords
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