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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]

Author

Listed:
  • 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)

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.

Suggested Citation

  • Kornienko, Natalia (Корниенко, Наталья) & Minina, Elena (Минина, Елена) & Korolev, Georgiy (Королев, Георгий) & Mitrofanova, Ekaterina A. (Митрофанова, Екатерина А.), 2019. "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]," Working Papers 031931, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:031931
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