| Article |
|---|
| Article name |
CHOICE OF INVESTMENT TAX DEDUCTIONS AT WORK WITH INDIVIDUAL INVESTMENT ACCOUNT |
| Authors |
Shaposhnikova S.. expert of the legal department, cvetlana250392@mail.ru |
| Bibliographic description |
Graghdankina О., Shaposhnikova S. Choice of investment tax deductions at work with individual investment account // Transbaikal State University Journal, 2017, vol. 23, no. 4, pp. 84—90. |
| Category |
Economics |
| DOI |
336.225 |
| DOI |
10.21209/2227-9245-2017-23-4-84-90 |
| Article type |
|
| Annotation |
With the purpose of involving the population of the Russian Federation in investment processes, a new financial instrument has been developed in the form of an individual investment account, which has an additional tax appeal in comparison with other investment programs recently offered in the market. Experts note the low financial literacy of the population of Russia, low economic and investment activity of the population. In the works of the researchers it is reflected that ISS is an innovative tool for investing in the Russian stock market, but has not yet become a generally accessible and understandable tool, tax deductions are of a single nature and are practically not in demand at present. Therefore, the calculations made and submitted in the work, aimed at determining the efficiency and expediency of choosing an investment deduction for ASC, have a certain practical significance for private inverters.One of the innovations of the Russian stock market is an individual investment account that allows you to simultaneously receive investment income and a personal income tax deduction for a private investor. The choice of a variant of investment deduction under different financial strategies is justified. The purpose of the study is to study the changes made to the legislative acts of the Russian Federation in a given direction, determining the appropriateness of applying investment tax deductions for taxpayers. Based on the goal, the following tasks were accomplished: regulatory and legal acts were reviewed with amendments and additions in effect as of March 1, 2017, appropriate calculations were made, and recommendations for application were made.
To solve the problems posed in the study, the following methods were used: observation and collection of information, analysis and synthesis, and modeling |
| Key words |
individual investment account; investment tax deduction; taxpayer; securities; tax; private investor; tax deduction; deduction of contributions; deduction on income; investment tools |
| Article information |
|
| References |
1. Biryukov I. N. Intellekt. Innovatsii. Investitsii (Intellect. Innovation. Investments), 2015, no. 1,
pp. 4-7.
2. Vedomosti — Minfin soglasilsya uvelichit do 1 mln r. vznosy na individualny investitsionny schet (Ve- domosti — the Finance Ministry agreed to increase contributions to the individual investment account to 1 million rubles) Available at: http://www.vedomosti.ru/finance/articles/ 2016/05/16/641059-individualnie-investit- sionnie-scheta (Date of access: 09.03.2017).
3. Vildanov A. I. Globalny rynok i finansovy inzhiniring (Global market and financial engineering), 2016, no. 2, pp. 153—164.
4. Glagolev I. V. Infrastrukturnye otrasti ekonomiki: problemy i perspektivy razvitiya (Infrastructural changes in the economy: problems and development prospects), 2015, no. 11, pp. 47—49.
5. Reyting uchastnikov torgov po kolichestvu zaregistrirovannyh Individualnyh investitsionnyh schetov (Rating of bidders by the number of registered Individual Investment Accounts) Available at: http://www.moex. com/en/spot/members-rating.aspx?rid=125&month=12&year=2016 (Date of access: 09.03.2017).
6. Utsyna E. Novy vychetpo NDFL dlya investorov (New deduction for personal income tax for investors) Available at: http://www.garant.ru/article/616399/ (Date of access: 09.03.2017).
7. Chikh N. V., Belova M. K. Vestnik Volzhskoygosudarstvennoy akademiivodnogo transporta (Bulletin of the Volga State Academy of Water Transport), 2016, no. 46, pp. 252—256
8. David A McGregor. Individual Savings Accounts (Individual Savings Accounts) Available at: http:// www.simmers.co.uk/factsheets/ individual_savings_accounts.pdf (Date of access: 13.03.2017).
9. David A. Wise Chapter Individual Retirement Accounts and Saving Chapter (Wise Chapter Individual Retirement Accounts and Saving Chapter) Available at: http://www.nber.org/chapters/c7685 (Date of access: 13.03.2017). |
| Full article | CHOICE OF INVESTMENT TAX DEDUCTIONS AT WORK WITH INDIVIDUAL INVESTMENT ACCOUNT |
