Malkina Y. Accounting and analysis of the calculations of Ukrainian bank operations under tax liabilities implementation

The theoretical foundations of accounting and analysis of calculations of tax liabilities and developed practical recommendations for improving the organizational and methodological aspects of such calculations by banks are substantiated in the work. The terms «tax liabilities of the bank», «bank operation under tax liabilities implementation», «bank operation under tax liabilities implementation administration» have gotten further development in the thesis. The classification of tax liabilities implementation is improved as well as the list of Ukrainian banks’ functions is expanded. The paper describes that bank expenses applied to payment fulfilments of tax liabilities should be understood as the costs incurred as the actual tax obligations based on the results of banking activities, the costs incurred in the process of controlling clients' payments to the budget, and other costs when the bank performs as a tax agent. It is proposed to divide the costs incurred in the process of calculation of tax liabilities during the management accounting into the following groups: cost of taxes and fees, wage costs, maintenance costs (include costs of training courses and technical support in order to evaluate employees’ proficiency and competence), operational maintenance costs (commissions, indirect costs of consulting, information and audit services, court settlement costs) and other unforeseen costs. Suggestions are made regarding the process of accumulation of the expenses in the accounts of management accounting (class 8) that will be transferred to the expense accounts of financial accounting (class 7), and then, at the end of the month, expenses appear on the bank's financial report account.