Glanc V. Tax regulation of banking

The nature of the tax regulation of banking (TRB) are investigated in the dissertation; theoretical principles and international experience of banks' tax burden formation, special taxation of banking, implementation of quasi-fiscal operations by central banks and their taxation are systematized; system of TRB and coordination mechanism of directions of economy's countercyclical regulation, TRB and quasi-fiscal regulation of banking; bases of banking system stabilization fund formation in Ukraine are stated; methodical instruments of optimal income tax evaluation for banks and the aggregate tax burden on banks are improved; impact of the income tax of banks on interest rates on loans and deposits is formalized.