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Developing the System of Accounting and Taxation of Operations with Securities
Izmailov Y. O.

Izmailov, Yaroslav O. (2019) “Developing the System of Accounting and Taxation of Operations with Securities.” Business Inform 7:231–239.
https://doi.org/10.32983/2222-4459-2019-7-231-239

Section: Accounting and Auditing

UDC 657.4; 336.22

Abstract:
The article is aimed at generalizing the problems of the Ukrainian securities market and elaborating proposals as to development of the system of accounting and taxation of operations with securities. Interpretations of categories such as «securities», «financial investments», «financial assets» and «financial instruments» for application in accounting and taxation are presented. A generalized classification of securities for the accounting and taxation needs is provided. The peculiarities of functioning of the Ukrainian stock market and the relations arising in the placement, turnover of securities and the implementation of professional activities in this sphere are defined. Strategic directions for development of the securities market in Ukraine are proposed. The main problems of accounting and taxation of operations with securities are identified and grouped together in the areas of solving the main problems of such accounting and taxation. The procedure for reflecting operations with securities in the accounting accounts is substantiated and the specifics of their taxation are defined. Ways to improve accounting and taxation of operations with securities are proposed, which will create transparent and clear rules for investors and stakeholders. The positive impact of the provided recommendations on the information-analytical provision of enterprises and the economy of Ukraine as a whole is substantiated.

Keywords: accounting, taxation, investment resources, development, investor, securities, financial investments, stock market, valuation.

Fig.: 4. Tabl.: 2. Bibl.: 14.

Izmailov Yaroslav O. – Doctor of Sciences (Economics), Professor, Professor, Department of Tax Administration, State Tax University (31 Universytetska Str., Irpin, Kyiv region, 08205, Ukraine)
Email: [email protected]

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