Introduction. The article examines statistical data on the number of banks that have a banking license, banks with foreign capital and the dynamics of the influence of foreign capital on the Ukrainian banking system in 2010–2021. The analysis of the dynamics of bank assets and liabilities and the share of bank assets in the gross domestic product is carried out of Ukraine in 2010–2021. The structure of ownership of the assets of the banking system, the dynamics of income, expenses, financial results, return on assets (ROA) and return on capital (ROE) of banks of Ukraine were studied. The conclusions regarding the current state and efficiency of operations were substantiated banks in 2010–2021. The purpose of the article is to analyze the efficiency of banking institutions in Ukraine in 2010–2021, to assess the capital concentration of the Ukrainian banking system and to substantiate the directions for increasing the efficiency of the functioning of the Ukrainian banking sector in modern conditions. Methods. Statistical methods, methods of techno-economic and financial analysis and observation are used to study development trends, the current state of functioning of the banking system of Ukraine. Statistical and graphic methods are used for processing and generalization of statistical data and their display in tables and figures. On the basis of the dialectical method of cognition, the ownership structure of the banking system, the dynamics of income, expenses, financial results, return on assets (ROA) and return on capital (ROE) of Ukrainian banks are summarized. The system method was used when studying the level of concentration of the banking system. Results. The study of trends in the development of the main indicators of banks' activity in Ukraine shows that during the analyzed period the number of commercial banks systematically decreased. At the same time, during the same period, the value of assets and liabilities of the banking sector increased. Banks occupy the leading place in the financial services market of Ukraine. However, for the modern banking system, there is a noticeable tendency towards a gradual decrease in the share of bank assets in GDP. In the analyzed period, the ownership structure of the banking system underwent significant regrouping in the groups of banks with a state share, banks of foreign banking groups, and banks with private capital. As a result of the transfer in 2016 of the system JSC CB “Pryvatbank” to 100% ownership of the state, the share of state banks in the structure of assets of the banking system has increased significantly. The banking market of Ukraine is concentrated, as evidenced by the values of the share of the largest bank in net assets (CR1), the five largest banks in net assets (CR5), the ten largest banks in net assets (CR10), the largest twenty banks in net assets ( CR20) and the Herfindahl-Hirschman index (HHI). The volume of non-performing loans (NPL) in Ukrainian banks was considered. Conclusions. Today, the banking sector has successfully adapted to work in the conditions of a pandemic and martial law and is properly performing its functions, supporting the economy. According to the results of recent years, the banking sector has been making profits. The profitability of assets and capital of the banking sector is growing. Increasing the efficiency of Ukrainian banks through cost reduction, the search for new sources of income, mainly commissions, through expanding the areas of interaction between banks and clients, in particular remote banking services, the use of modern innovations, financial technologies requires further scientific research.

It is carried out the analysis of the share of cash outside the banks in the money supply in Ukraine within 2013-2017 and the integral indicator of the level of the shadow economy in Ukraine for 2010-2017. The dynamics of the main indicators of functioning of the payment cards market of Ukraine during 2012-2017 is analysed. The main tendencies of development the market of payment cards in Ukraine are considered. In particular, the dynamics of the number of holders of payment cards and their issuing banks, the development of electronic payment infrastructure, the types of payment cards issued by Ukrainian banks by types of carriers etc. formations, in terms of payment systems, dynamics of the structure of operations using payment cards by volume and quantity are considered in this research. On the basis of the results of the analysis, we have concluded that there is a development of cashless payments by payment cards in Ukraine. The strategic direction for the development of cashless settlements in transport infrastructure has been revealed due to the use of payment contactless cards as an innovative means of payment for services of transport organizations.

The purpose of the article is to identify the problem of the mismatch between the maturity structure of assets and liabilities of the Polish banking sector and Polish listed banks. The article analyzes the maturity balance sheet structure of the Polish banking sector in 2010 and 2019 and Polish listed banks in 2019. The results of this analysis indicate a significant mismatch in the maturity structure of assets and liabilities of Polish banks and the need for a significant reconstruction of the structure of liabilities in the direction of their extension. Furthermore, the results of the analysis identify the most and the least secure Polish listed banks in terms of mismatches in the maturity balance sheet structure, as well as banks with opposite trends in the maturity structure compared to the Polish banking sector.

The article is devoted to the solution of a scientific and practical task regarding the current state of regulatory and legal support of innovative activity and the justification of recommendations for improving state support for the development of innovative activity, in particular banking institutions, in Ukraine. A retrospective analysis of legislative support for innovative activity in Ukraine was conducted. Regulatory and legal support for innovative activity is classified into five groups: 1) Constitution of Ukraine; 2) Codes of Ukraine 3) Laws of Ukraine; 4) subordinate legal acts in the form of resolutions of the Verkhovna Rada of Ukraine, resolutions and orders of the Cabinet of Ministers of Ukraine; 5) Decrees of the President of Ukraine. Proposed areas of improvement of regulatory and legal support for the formation of state innovation policy, development of innovation infrastructure, stimulation of innovation activity in Ukraine.

The authors conducted a comparative analysis of the statistical data of results of banking institutions activities of the National Bank of Ukraine and the Polish National Bank for 2009-2017. Dynamics and current state of the total number of banks and banks with foreign capital, own funds of the banking system of Ukraine and Poland are analysed. Quantitative and qualitative trends of development of Polish and Ukrainian banking systems are evaluated. Positive and negative aspects of activities of banking institutions in Ukraine and Poland are discovered. Conclusions. Thus, the results indicate that quantitative and qualitative trends that reflect both positive and negative characteristics of activities of banking institutions in Ukraine and Poland can be traced in recent years. The reasons that caused the negative consequences of the banking system of Ukraine have been detected. Directions of reforming the banking sector of Ukraine have been outlined. The experience of Poland in conditions of European Integration has been studied and analysed.