Taxation of personal income received from operations with financial instruments in the EAEU

Налогообложение доходов частных лиц, полученных от операций с финансовыми инструментами в ЕАЭС

Kornienko, Natalia (Корниенко, Наталья) (), Minina, Elena (Минина, Елена) (), Korolev, Georgiy (Королев, Георгий) () and Mitrofanova, Ekaterina A. (Митрофанова, Екатерина А.) ()
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Kornienko, Natalia (Корниенко, Наталья): The Russian Presidential Academy of National Economy and Public Administration
Minina, Elena (Минина, Елена): The Russian Presidential Academy of National Economy and Public Administration
Korolev, Georgiy (Королев, Георгий): The Russian Presidential Academy of National Economy and Public Administration
Mitrofanova, Ekaterina A. (Митрофанова, Екатерина А.): The Russian Presidential Academy of National Economy and Public Administration

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: The availability of the latest international financial instruments to individuals means that in the coming years they will be used on a massive scale, and it is necessary to improve the taxation system and legal regulation of turnover in order to achieve both fair taxation and provision of budget revenues from tax revenues. Financial instruments are widely used to transfer capital abroad, which leads to the loss of the corresponding tax revenues of Russia and the EAEU countries.

Pages: 43 pages
Date: 2019-03
New Economics Papers: this item is included in nep-acc and nep-cis
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