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BUSINESS INFORM №7-2014

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48

Section: Finance, Money Circulation and Credit
UDC 336.221:336.71
Orlova V. O., Kozak G. O.
A Procedure for Optimizing the Tax Burden in the Management of the Bank (p. 270 - 276)
The purpose of the article is to develop a methodological approach to optimize the tax burden in the management of the bank. The article presents the author's vision of the essence of tax optimization of the bank as a process of searching for an optimal embodiment of the financial and economic activities of the institution in view of its status in the tax legal relations. Analyzing gradient methods for finding an extremum, found that the most appropriate method to optimize the level of the tax burden is the simulation by using the gradient method. According to a survey of existing methods for determining the performance level of the tax burden of banks and the bank's role in the tax legal substantiated that when doing the calculation of the tax burden it is advisable to perform it in two versions: with the inclusion in the calculation of the tax on personal income and without the inclusion of the tax. The author recommended using software that will facilitate accurate calculation of tax burden indicators in the process of optimizing the level of the tax burden, taking into account all factors of influence, information and visibility options for optimization, reducing time spent on the necessary calculations and labor. The prospect of further research in this direction is to improve the relationship between the banking institution and the tax authorities as a prerequisite for management of the bank tax burden.
Keywords: bank, the optimization of the level of the tax burden, the tax base, the financial result of the gradient method
Fig.: 2. Tabl.: 1. Formulae: 7. Bibl.: 13.

Orlova Valentyna O. – Doctor of Sciences (Economics), Professor, Department of Banking, Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky (16 Tramvaina Str., Kryvyi Rih, Dnipropetrovsk region, 50005, Ukraine)
Email: [email protected]
Kozak Ganna O. – Assistant, Department of Banking, Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky (16 Tramvaina Str., Kryvyi Rih, Dnipropetrovsk region, 50005, Ukraine)
Email: [email protected]

Reference to this article:
Orlova, Valentyna O., and Kozak, Ganna O. (2014) “A Procedure for Optimizing the Tax Burden in the Management of the Bank.” Business Inform 7:270–276.

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