taxation

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.

Introduction. The socio-economic situation in the country is largely dependent on the level of development of small and medium-sized businesses.

Introduction. Social orientation of Russia means that it is the state’s responsibility to provide an efficient system of social welfare and state guarantees as well as establish proper legal regulation of the social sphere. Thus, it is especially important to conduct research aimed at revealing the relationship and interdependence between social policy and taxation. Theoretical analysis. The article presents and proves a hypothesis that there is a direct correlation between the level of social development and taxation system efficiency.

Introduction. The article examines the general immunity of the Russian economy to innovation, which is inherent in it at the present stage. It is caused by a number of macro and microeconomic, as well as institutional factors. This was an important reason that did not allow us to achieve a number of ambitious economic goals set by the country’s leaders. Theoretical analysis.