ПРОБЛЕМЫ РАСЧЕТА НАЛОГОВОЙ БАЗЫ ПО НАЛОГУ НА ПРИБЫЛЬ В РОССИЙСКИХ КОММЕРЧЕСКИХ БАНКАХ НА ПРИМЕРЕ ПАО «ВТБ БАНК»

Abstract

The paper shows the fiscal role of taxation of credit institutions, which currently has substantial significance for the Russian budget as commercial banks perform the significant taxes-and-dues payments to the Russian budget. The authors analyzed the structure of taxes from commercial banks to the federal budget and determined the role of income tax in the structure of taxes paid. The paper contains the analysis of the dynamics of VTB Bank (PJSC) expenses on the income tax payments, specifies the deviation of the estimated income tax rate from the effective one. The authors characterized the income and expenditure structure of VTB Bank to calculate income tax based on financial statements and specified the most important items of income and expenditure affecting the income tax payment. The reasons for reducing the income tax amounts of VTB Bank (PJSC) are determined. The authors conclude that income tax is the main tax expenditure item. This conclusion is confirmed based on the analysis of VTB Bank’s financial statements. The study identified the decrease in the level of profit and, accordingly, the income tax paid by the bank starting since 2017. The analysis of VTB Bank income and expenditure items found that the income items related to the calculation of loss provisions, as well as the items related to the accounting of the financial result from transactions with financial instruments had a significant impact on the amounts of the taxable income tax base. The study identified that the introduced IFRS 9 standard, which began to be used by commercial banks in Russia in 2019, influenced these items.