Deposit and credit operations:

Tverdokhlibova D.V. (2016). Deposit and credit operations: impact on the revenues of the budget of Ukraine. National Academy of Sciences of Ukraine, SO “Institute for Economics and Forecasting of the NAS of Ukraine" [in Ukrainian] 

ISBN 978-966-02-8097-7 (electronic edition)

The research paper assesses and analyzes tax revenues and losses of the Consolidated Budget of Ukraine from deposit and credit operations of resident economic agents (banks, legal entities, and individuals - entrepreneurs and natural persons) in Ukraine as a whole for the 1st quarter. 2004 - II quarter 2016. The author also defines the factors affecting the above parameters and the levers for managing them. For this purpose, mathematical models of the impact by deposit and credit operations on budget revenues are built, whose equations are obtained by formalizing the financial results from deposit and credit operations and the procedures for calculating and paying three taxes - corporate income tax, personal income tax, and military levy.

Particular attention is paid to the impact on budget revenues on the part of exchange rate differences and procedures for calculation and payment of corporate income tax.

For scientists, civil servants, teachers, graduate students and students of economic specialties of higher educational institutions.