The role of taxation in the formation of individual investment strategies in the Ukrainian financial services market
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
Східноєвропейський центр фундаментальних досліджень
Abstract
This article deals with pragmatic aspects of taxation of individuals' incomes
in the financial services market. On example of Ukrainian tax system the effect of tax factors on
the investment behavior of individuals is researched. The peculiarities of taxation of individuals'
income in different segments of financial services market of Ukraine are disclosed. The discrepancy
between the existing practical approaches to the taxation of individuals' incomes in the financial
services market of Ukraine to the principle of equity in taxation is established.
Description
Keywords
tax system, tax, household, individual investments, investment portfolio, financial services, deposits, securities
Citation
Slavkovа A. The role of taxation in the formation of individual investment strategies in the Ukrainian financial services market / Alla Slavkova, Kostyantyn Shevchuk // Modern Science – Moderní věda : scientific journal / [ed. board: I. Ignatieva, D. Kucherenko, R. Rossi]. – Praha : Nemoros, 2019. – № 1. – P. 46–52.