Trust Management: Issues for Recognition of Contract Expenses

Vladimir Gromov

Finansovyj žhurnal — Financial Journal, 2016, issue 1, 101-109

Abstract: Trust management as an institute of market economy contains the potential of investment activity growth and involvement of financial resources in an economic turn. However, this potential is unlocked insufficiently, which in many respects is a result of low quality of tax regulation of trust management operations. At the same time, majority of problems is made of the shortcomings in the field of contract expense recognition. The article presents the tax risks that are a consequence of these shortcomings and defines ways of solution of the revealed problems.

Keywords: income taxation; trust management; expense recognition; trustor; beneficiary; income tax; corporation tax (search for similar items in EconPapers)
JEL-codes: G32 G34 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:160110:p:101-109

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