налог на прибыль организаций

Taxation in the Perfomance Options Contracts as Financial Instruments of Futures Contracts	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.	Известия Саратовского университета. Новая серия. Серия Экономика. Управление. Право. 2015. Т. 15, вып. 4
About the Necessity and Ways of Harmonization of Taxation of Profits and Income in the Eurasian Economic Union	Introdiction. One of the priority tasks of the newly established Eurasian economic Union (EEU) is conducting a coordinated fiscal policies of member countries, involving the creation of a single market of goods, services, capital and labour. A scientific approach to solving this problem involves the development directions of adjustment and streamlining of regulatory legal acts in the field of tax law, unification of methods and forms of tax planning and forecasting. Primarily within the formation of the Eurasian Economic Union it is expected to unify the approaches to the taxation of profits and income of tax residents of member States of the EEU. The article discusses some of the areas of harmonization of direct taxes in the Eurasian economic Union. Theoretical analysis. The study analyzes the corporate profit tax and income tax on individuals in the Member States of the EEU, which revealed significant differences between qualitative and quantitative characteristics of the essential elements of taxation. Results. The result of the analysis carried out in the article was the development of a set of recommendations for the unification the procedure of taxation of income and profits of businesses and individuals in the Eurasian Economic Union.	Номер журнала 497