финансовые инструменты срочных сделок

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. Results. Based on carried out analysis it is established that for tax purposes payments on option contracts must be reasonable, and the award be included in the income of a taxpayer, regardless of the qualification of such transaction as a financial instrument. Moreover, it is established that the levying of value added tax shall be only part of an option recognized by the implementation. Identified the need to consolidate at the legislative level the criteria of option contracts for transactions subject to taxation, with the definition of the procedure for calculating and paying tax. Conclusion. Reveals the notion and the kinds of option transactions, are shown their new designs, causing the need for improving the tax treatment of such transactions.