Subject. This article examines the statistics on the prevalence of individual investment accounts of passive income (Type A) and active income (Type B) options and compares them with American IRA accounts. Objectives. The article aims to analyze the tax effects on individual investment accounts from the investor's point of view, highlighting Type B accounts, as well as identify obstacles to the development of individual investment accounts of this type. Methods. For the study, I used the methods of logical and statistical analyses. Conclusions and Relevance. The choice between individual Types A and B accounts is a balance between current and deferred tax effects, respectively. Individual investment accounts of Type B are infrequently used due to insufficient information support, investor distrust, market volatility, and excessive benefits on individual investment accounts of Type A. The results of the study can be submitted for discussion to the State Duma of the Russian Federation to reform individual investment accounts to subsequently legitimize amendments in the Tax Code of the Russian Federation and the Federal Law On the Securities Market.
Keywords: personal investment account, type A, passive option, type B, active option, IRA, Roth IRA
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