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Finance and Credit

7(343) – 2009 February

Fiscal regulation of the derivatives market in Russia: ways for future improvement

Vol. 15, Iss. 7, FEBRUARY 2009

Available online: 24 August 2009

Subject Heading: Fiscal policy

JEL Classification:

Goncharenko L.I. PhD, professor, head of the Department of Taxes and taxation of the Finance Academy under the RF Government
goncharenko@yandex.ru

Galkin S.S. The Financial Academy under the Government of the Russian Federation ;

The article studies the basic characteristics of the derivative financial instruments market, performs the analysis of the effective derivatives taxation concept in Russia, highlights the basic directions for improving the fiscal legislation, and offers recommendations for improving the efficiency of taxation of derivatives’ transactions.

Keywords: taxes, regulation, market, derivatives, finances, instruments, legislation

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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