FINANCIAL
SCIENCES
NAUKI O FINANSACH
2018, vol. 23, no.1
SCIENTIFIC COUNCIL
Ewa Bogacka-Kisiel (Wrocław University of Economics, Poland) Manuela Gallo (University of Perugia, Italy)
Veronika Fenyves (University of Debrecen, Hungary)
Olga Hasprová (Technical University of Liberec, Czech Republic) Krzysztof Jajuga (Wrocław University of Economics, Poland)
Herman Locarek-Junge (Dresden University of Technology, Germany) Marko Milojević (Singidunum University, Serbia)
Loris Nadotti (University of Perugia, Italy)
Stanisław Owsiak (Cracow University of Economics, Poland) Dragos Paun (Babes-Bolyai University, Romania)
Gerald Reiner (University of Neuchâtel, Switzerland) Jacek Uchman (Wrocław University of Economics, Poland)
Krystyna Znaniecka (University of Economics in Katowice, Poland)
EDITORIAL COMMITTEE
Jacek Uchman – Editor-in-Chief Jacek Karwowski
Zbigniew Luty Edward Nowak Teresa Orzeszko
Wanda Ronka-Chmielowiec
Ilona Fałat-Kilijańska – Managing Editor ifk@poczta.fm i.falat-kilijanska@ue.wroc.pl +48 71 36 80 640
SUBJECT EDITORS
Ewa Łosiewicz-Dniestrzańska Justyna Zabawa
Publishing House of Wrocław University of Economics
Wrocław 2018
FINANCIAL
SCIENCES
NAUKI O FINANSACH
2018, vol. 23, no.1
Copy-editing: Agnieszka Flasińska, Rafał Galos Layout: Barbara Łopusiewicz
Proof-reading: Barbara Łopusiewicz Typesetting: Małgorzata Myszkowska Cover design: Beata Dębska
Information on submitting and reviewing papers is available on websites www.wydawnictwo.ue.wroc.pl
www.finanse.ue.wroc.pl
The publication is distributed under the Creative Commons Attribution 3.0 Poland Attribution-NonCommercial-NoDerivs (CC BY-NC-ND 3.0 PL)
ISSN 2080-5993 e-ISSN 2449-9811
The original version: printed
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Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu ul. Komandorska 118/120, 53-345 Wrocław
tel. 71 36 80 602; e-mail: econbook@ue.wroc.pl www.ksiegarnia.ue.wroc.pl; ksiegarnienaukowe.pl Printing: TOTEM
Contents
Introduction ... 7
Ihor Alyeksyeyev, Andriana Mazur: Adapting international experience to
the Deposit Guarantee System in Ukraine / Adaptacja międzynarodowego doświadczenia do systemu gwarantowania wkładów na Ukrainie ... 9
Ihor Alyeksyeyev, Stepan Paranchuk, Oksana Chervinska: Controlling
the tax burden of the enterprise in the reality of Ukrainian legislation / Kontroling obciążenia podatkowego przedsiębiorstwa w realiach ustawo-dawstwa ukraińskiego ... 22
Ihor Alyeksyeyev, Olena Pozniakova: Transformation of ownership of the
banking system in Poland and Ukraine: problems and prospects / Trans-formacja własności systemu bankowego w Polsce i na Ukrainie: problemy i perspektywy ... 33
Iryna Kondrat, Olha Kots: Evaluating the nexus between financial deep-
ening and economic growth: evidence from Ukraine / Ocena relacji mię-dzy pogłębianiem się rynku finansowego i wzrostem gospodarczym: do-wody z Ukrainy ... 49
Bożena Ryszawska: Role of banks in sustainable and digital transition / Rola
banków w zielonej i cyfrowej transformacji ... 65
Edward Wiszniowski: Imperfections of supervisory prudential regulations
related to credit exposures secured by mortgages / Niedoskonałości nad-zorczych regulacji ostrożnościowych w zakresie ekspozycji kredytowych zabezpieczonych hipotecznie ... 75
Introduction
In the current issue of the Financial Sciences magazine, articles introducing various areas are presented. However, it is the banking subject matter that dominates. I. Alyeksyeyev and A. Mazur present the comparative analysis of the protection deposit system in relation to the Ukrainian regulations. I. Alyeksyeyev and O. Pozniakova deal with the comparison of the ownership transformation in banking system in Poland and Ukraine. The importance of banks in green and digital transformation is presented in the scientific description written by B. Ryszawska. The analysis of imperfections of economic information transmitted by banks is shown in the article by E. Wiszniowski. I. Alyeksyeyev, S. Paranchuk and O. Chervinska present the problems of companies’ taxation and tax planning. The paper written by I. Kondrat and O. Kots is more interdisciplinary. The research refers to the relations between financial deepening of the banking system and economic growth.
We hope that the current issue will become an interesting piece of reading.
