Taxation problems of professional participants on securities market

The paper considers the problems existing in the sphere of taxation of urgent transactions. It provides an analysis of taxation of financial instruments of urgent transactions depending on their types and participants; it also examines the issues of corporate income tax and value added tax in commission of urgent transactions, as well as application of benefits in the taxation of these transactions. The last change to the order of taxation of operations with financial instruments of urgent transactions is listed in the article. The author considers the options and ways in which it is possible to reduce the amount of paid income of professional participants on the securities market, consequently increasing the overall financial result from investments.