УДОСКОНАЛЕННЯ ОБЛІКУ ТА ОПОДАТКУВАННЯ ФІНАНСОВО-КРЕДИТНИХ УСТАНОВ

A question of improvement the fiscal accounting and taxation of bank institutions is especially actual and importance of financial and credit organizations grows, because a bank comes forward as an interlink between a population and enterprises, providing its stability, effective activity. Therefore, there is a requirement in the search of new stimuli and reasons in relation to reformation of tax policy in a bank sphere with the aim of balanced of the tax loading on all spheres of national economy activity, increase of reputation and activity bank to the sector. A research aim is sent to development of practical recommendations in relation to application of effective tax measures for the improvement the process of taxation the financial and credit establishments and its fiscal accounting. Methodological basis of research is becoming legislative and normatively-legal acts modern scientifically - applied researches in a bank sphere. In the conducted researches are used methods of dialectics, methodic and principles of scientific cognition, instruments of economic analysis for the ground of suggestions in relation to the change of taxation the bank institutions. The basic hypothesis of research is becoming supposition in relation to possibility of optimization the tax policy and improvement of the fiscal accounting the financial and credit establishments by introduction of tax on commission profits. Exposition of basic material. In the article are investigate the basic problem aspects of taxation the financial and credit establishments, the ways of optimization the tax policy of banks and improvement of process the fiscal accounting, offered innovations in taxation of banks, reasonable necessity of its realization for the sake of effective development bank to the sector and stimulation of its activity. Originality and practical meaningfulness are confirmed by offered in profitable taxation of bank transactions that will allow optimizing the processes of taxation the financial and credit establishments. Conclusions and prospects of further researches. It is well-proven that optimization of tax policy by means of introduction of tax on commission profits can be realized, because answers all calls, that answer modern to the stage of development the national economy and tax policy that is conducted in the foreign European countries in relation to bank institutions. Further researches will be sent to the analysis of factors that can influence on reformation and improvement of accounting and taxation the financial and credit establishments.