title: ÐÐ°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð½Ð° ÑÑÐ½ÐºÐµ ÑÐµÐ½Ð½ÑÑ Ð±ÑÐ¼Ð°Ð³ Ð² Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Directions for improving the taxation of transactions on the securities market in the Russian Federation
Creators: name: Ð¡ÐºÐ»ÑÑÐ¾Ð², ÐÐ¸ÐºÐ¸ÑÐ°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2022
Subjects: Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
ÑÐµÐ½Ð½ÑÐµ Ð±ÑÐ¼Ð°Ð³Ð¸
Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¸
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ Ð¿Ð¾ÑÐµÐ½ÑÐ¸Ð°Ð»
taxation
securities
financial transaction tax
tax policy
tax potential

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description: The topic of the final qualifying work: Â«Directions for improving the taxation of transactions on the securities market in the Russian FederationÂ». The study examines the feasibility of implementing foreign experience in regulating taxes on securities transactions in the Russian tax system. Tasks that were solved during the study: - Study of individual peculiarities of taxation in the securities market and definition of conceptual problems of taxation of securities transactions. - Assessment of the regulatory significance of the securities transaction tax. - Assessment of the potential impact on the economy from the introduction of a tax on securities transactions in Russia. - Formation of the tax policy on the tax on transactions with securities in Russia. Forecasting the fiscal function of the tax on securities transactions. In the work, calculations were carried out that clearly show the potential impact of the introduction of a tax on securities transactions in the Russian Federation on the volume of trading in financial instruments. The analysis was carried out by the method of econometric modeling "difference of differences" using STATA software. In addition, the calculation of potential revenues to the budget of the Russian Federation from the introduction of a tax on transactions with securities was carried out. The assessment was carried out on the basis of the methodology used by the European Commission, taking into account various scenarios of the reaction of securities market participants. Historical patterns of state regulation of tax relations in the securities market were determined as a result of studying the evolution of tax theories and problems of state regulation of the stock market. This allowed for the modification of the principles of tax impact on domestic securities market participants and the formation of an adequate mechanism for taxation of transactions in the modern securities market.