налог на прибыль организаций

Introdiction. One of the priority tasks of the newly established Eurasian economic Union (EEU) is conducting a coordinated fiscal policies of member countries, involving the creation of a single market of goods, services, capital and labour. A scientific approach to solving this problem involves the development directions of adjustment and streamlining of regulatory legal acts in the field of tax law, unification of methods and forms of tax planning and forecasting.

At present the legislation does not always have time to respond to the needs of modern business, the constant development and improvement of relations between subjects necessarily entails the formation of new types of relations, requiring detailed legal regulation. Purpose. Analyze the taxation of option transactions, depending on their types and participants. To investigate the levying of tax on profit of organizations and tax on added value when executing option transactions, as well as the use of incentives in the taxation of these transactions.