Current risks and development prospects of the banking sector in the Russian Federation

Tat'yana Zvereva

doi:10.52957/2221-3260-2025-9-94-105

VAK Russia 5.2.1 VAK Russia 5.2.5

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CURRENT RISKS AND DEVELOPMENT PROSPECTS OF THE BANKING SECTOR IN THE RUSSIAN FEDERATION Current risks and development prospects of the banking sector in the Russian Federation

АА Аа

Published in Theoretical economics · Issue 9 · Pages 94–105 · Rubric: NEW INDUSTRIALIZATION: THEORETICAL AND ECONOMIC ASPECT

DOI: https://doi.org/10.52957/2221-3260-2025-9-94-105

Received: 28.06.2025 Accepted: 25.09.2025 Published: 30.09.2025

Authors

Tat'yana Zvereva

ORCID

Tat'yana Zvereva

Academic degree: doctor of sociological sciences

Science rang: docent

Federal State Budgetary Educational Institution of Higher Education "Financial University under the Government of the Russian Federation" Vladikavkaz Branch Russian Federation · Moscow

Military Educational and Scientific Centre of the Air Force «Professor N.E. Zhukovsky and Y.A. Gagarin Air Force Academy» Russian Federation

Financial University professor · Department of Taxes and Tax Administration · Russian Federation · Moscow

ORCID

ABSTRACT

The article substantiates the relevance of the development of the banking sector in the Russian Federation in the context of sanctions and a high key rate. The purpose of writing this article is to study the main risks of the banking sector, such as credit, legal, market risks, the risk of withdrawal of deposits, the risk of high competition. In the context of the identified risks to the development of the banking sector, the need to develop state support is becoming more urgent, among which it is necessary to consider methods of tax regulation of banking activities in the form of tax incentives provided. When writing the article, methodological approaches of neoclassical and neoinstitutional theory were used. The methods used in the scientific article are analysis, synthesis, systematization, comparative analysis. The analysis conducted allowed us to identify promising areas for the development of the banking sector of the Russian Federation, including: digitalization of banking services, creation of an ecosystem and expansion of the package of services provided, development of remote service channels clients, using artificial intelligence to generate personalized offers for clients. The main areas of tax incentives for the banking sector in the Russian Federation are to develop the stimulating role of tax benefits, giving them a targeted nature.

KEYWORDS

banking sector, credit institutions, taxation of the banking sector, tax regulation, risks of the banking sector.

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GOST

Zvereva T. V. Current risks and development prospects of the banking sector in the Russian Federation // Theoretical economics. 2025. no. 9. pp. 94-105. DOI: https://doi.org/10.52957/2221-3260-2025-9-94-105. (Date of access 28.10.2026).

MLA

Tat'yana Zvereva. "Current risks and development prospects of the banking sector in the Russian Federation." Theoretical economics.9 (2025): 94-105. DOI: https://doi.org/10.52957/2221-3260-2025-9-94-105.

APA

Zvereva T. V. (2025). Current risks and development prospects of the banking sector in the Russian Federation. Theoretical economics(9), 94-105. https://doi.org/10.52957/2221-3260-2025-9-94-105

Chicago

Tat'yana Zvereva. "Current risks and development prospects of the banking sector in the Russian Federation." Theoretical economics, no. 9 (2025): 94-105. https://doi.org/10.52957/2221-3260-2025-9-94-105.

WIKI

{{cite journal | author = Zvereva T. V. | title = Current risks and development prospects of the banking sector in the Russian Federation | journal = Theoretical economics | year = 2025 | issue = 9 | pages = 94-105 | doi = 10.52957/2221-3260-2025-9-94-105 }}

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CURRENT RISKS AND DEVELOPMENT PROSPECTS OF THE BANKING SECTOR IN THE RUSSIAN FEDERATION Current risks and development prospects of the banking sector in the Russian Federation

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