Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


corporate income tax

Taxation in the Perfomance Options Contracts as Financial Instruments of Futures Contracts

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.