This article identifies five different banking business models using the k-means method and demonstrates how banks carried out the migration between defined clusters during the banking crisis. The article identifies and links the banks with the business model they are most exposed to in terms of risk of insolvency. The factors that influence the rate of non-performing loans are defined. Developed econometric models will allow banks with certain business models to improve their activity with non-performing loans. The article also analyzes how the amount of loans to related parties can be injected into the amount of non-performing loans.

The purpose of the article is to research the theoretical and practical aspects of foreign participation ownership structure of banks in Ukraine; to analyze the tendencies and challenges of structure regulation of bank ownership; to provide recommendations related to the role of enhancing the transparency of banking business. This research was conducted by way of review of the data on bank ownership and the regulation of the ownership structure of the banking sector in Ukraine.

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The research examines the peculiarities of the taxation of forestry enterprises in Ukraine. The current problem is determined by changes in tax legislation, which will negatively affect the activity of forestry enterprises, raise the prices of lumber, lower the quality of forestry indicators, lead to a decline of hunting sector, as well as an insufficiency of financial support for forestry development in general. The study analysis of the current tax legislation of Ukraine, which allowed issues of forestry taxation to be identified, in particular, with regard to a new approach to calculation and payment of a new land tax on forests (land tax). Such tax regulation of forestry can lead to a number of negative consequences for the economy as a whole. The research concludes with the suggestions to cancel this new tax collection on forestry land and to make appropriate amendments to the Tax Code of Ukraine.

In this article we investigated the causes and features of investment risks in the gold market, studied the components of investment risks in this market, and analyzed the main methods of insuring those investment risks. In addition, we presented the methods and financial investment instruments used in gold operations and provided the conceptual analyses of investment risk in the gold market.

This article studies the modern tendencies of insurance business development in foreign countries and Ukraine. It suggests estimating the level of insurance business development in the countries by using the calculation of indices with their integral index calculated. Analytical calculations enable one to rank the countries in compliance with the speed of insurance business development.