Some Options for Taxation of Income from Financial Instruments in the Context of the Qualitative Characteristics of the Tax System

Некоторые параметры налогообложения доходов от операций с финансовыми инструментами в контексте качественных характеристик налоговой системы

Tatiana Malinina

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

Abstract: The author analyses the Russian experience of the large-scale changes in tax legislation in the years 2010–2011 forming the basis for current tax regime for income from financial instruments in the context of neutrality and efficiency of the tax system.

Keywords: Income taxation; Financial instruments; Tax neutrality; Tax efficiency (search for similar items in EconPapers)
Pages: 46 pages
Date: 2016-04-14
New Economics Papers: this item is included in nep-acc, nep-cis, nep-pbe and nep-tra
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:1445

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