Title: DIRECTIONS OF IMPROVEMENT OF FINANCIAL SECTOR TAXATION
Abstract: Urgency of the research. The global financial crisis, accompanied by financial injections from governments of leading countries to support their banking systems, proved the need to increase their responsibility for the consequences of their actions, in particular through the creation of reserves, financial resources from which can be used to overcome the effects of future crises, by the imposition of additional taxes on financial institutions. Target setting. To determine the practicability of imposition of such taxes in Ukraine it is necessary to consider world’s models of financial sector’s taxation. Actual scientific researches and issues analysis. The issues researched in the article, have been studied by such authors as: A. Burkova, O. Vasylyk, A. Halchynsky, O. Husak, T. Yefymenko, A. Moroz, N. Petrovska, K. Proskura, V. Unynets-Khodakivska. Uninvestigated parts of general matters defining. In conditions of economic crisis, the study of the world practices concerning special taxes for financial institutions and their prospects in Ukraine remains controversial. The research objective. The aim of the publication is a systematization of information on world’s models of taxation of the financial sector and a determination of directions of modernization of the tax system in this sphere in Ukraine. The statement of basic materials. The article deals with theoretical and practical issues of taxation of a state financial sector. The particular attention is paid to the history of origin, elements and types of the special tax on bank institutions. The article offered an approximate order of imposing of the financial sector’s taxation for Ukrainewith account of the need to create a mechanism of fight against shadow schemes. Conclusions. The main directions of improvement of financial sector taxation in Ukraine are: imposition in prospect new taxes on financial institutions activities to prevent crises in the financial sector; amendments of tax laws, aimed to prevent the use of non-bank financial institutions to minimize the tax liabilities of business entities