In the modern conditions of the development of the national economy, the quality of the inflow of funds to the budget of our country and the study of the state of the banking system of Ukraine are quite relevant, this is due to the current difficult conditions of its formation and development.

The purpose of the work is to study the current level of tax control by banks and identify obstacles in the implementation of this function. The object of the work is the tax control functions assigned to banks.

The banking system is a holistic mechanism that interacts with other system structures of the financial market, as well as its subsystem forms a more general association - the economic system as a whole. By comparing the banking system with others, it is possible to identify features common to all systems, which confirms its systemic nature, as well as purely specific features that emphasize banking specificity.

Banks perform a triple role in the tax system. On the one hand, they are independent taxpayers and make deductions to the budgets of all levels based on general rules. On the other hand, they are intermediaries between the state and taxpayers, through whom other taxpayers carry out financial and economic transactions and who, by virtue of this, can provide tax authorities with specific services, including the necessary information to check the correctness of the calculation and timeliness of tax payments to the budget . Third, they are tax agents. The replenishment of the revenue parts of the budget depends on the timeliness and completeness of the execution of payment orders of the bank as a tax intermediary for tax payments.

Banks are entrusted with additional functions of currency and tax control, among other things, banks are obliged to comply with the established procedure for opening accounts, to provide information on open accounts and financial and economic transactions of their clients, to timely execute instructions on remittance of taxes and fees, instructions to stop transactions with client account.

Speaking about the role of commercial banks in the tax system of Ukraine, it is worth noting that commercial banks are one of the largest investors in the real sector of the country's economy, which implies an increase in the revenue part of our country's budget due to an increase in the number of taxpayers and the creation of additional material benefits.

Currently, the role of banks for the economy of our country is very large. Banking services are in demand by the population and legal entities: by the population - due to the credit boom of the 2000s, and by organizations - due to the current legislation, because cashless payments have become the main form of payment for goods, works and services. The state was not left behind either, because the state budget is replenished through the banks. The Tax Code of Ukraine obliges commercial banks to transfer taxes to the budgets of various levels of subordination in a timely manner and in full.

We also pay attention to other elements of tax control entrusted to banks. One of these obligations is the suspension of the taxpayer's bank account transactions at the request of the tax authorities. By itself, the measure to ensure that organizations fulfill their tax obligations does not cause complaints, but when it is implemented, many different questions arise for banks.

The most important of them is the status of the bank in relations with tax authorities, because, on the one hand, it is a commercial organization, and on the other hand, it is equated with tax control authorities (tax agent), but the responsibility for late execution or non-execution of orders is again borne by as a commercial organization. It should be noted here that commercial banks do not have much of their own money. They are either distributed as dividends, or issued as loans to bank clients, or used for the development of the bank.

Accordingly, small banks can suffer very seriously in case of misunderstandings with the tax control authorities of Ukraine. Of course, the case will not reach bankruptcy, however, legally forcing banks and tax authorities to work on one side of the "barricade", the legislators again did not interest the banks in at least participating in the development of the cooperation mechanism, simply prescribing their duties in the Tax Code of Ukraine (these items are missing in the legislation).

It turns out that undisputed help is demanded from the banks, that is, tax officials are pursuing a policy of "whip" without "gingerbread". This is wrong, because, for example, in matters of import, banks as agents of currency control stand on a par with the same tax and especially customs authorities, firstly, monitoring the payment of duties and VAT, and secondly, and this is especially important, they monitor the correctness of import payments under transaction passports, although in this matter the interests of earning profits and the interests of the state budget do not coincide.

Thus, it can be said that the bank can only contribute to tax control, being a kind of "tax intermediary" only technically ensuring the receipt of taxes to the budget. However, even in this good cause, tax officials are trying to squeeze their "close" commercial structure.