|PDF:||Author(s):||Belomyttseva O. S.,|
|Number of journal:||1(34)||Date:||February 2016|
This paper studies the patterns of opening, managing and taxation of the individual investment accounts in the Russian Federation. A brief overview of the implementation of analogous instruments abroad is provided. The Moscow Exchange statistical data on the individual investment accounts in use are presented and studied. The author reviews legislative innovations related to the investment of funds on the citizens’ individual investment accounts, as well as insurance of such funds, projected and come into effect in 2016. The issue of refocusing the brokerage business and the prospects of the individual investment accounts development are emphasized and proposed for further discussion.
individual investment account, brokerage agreement, fiduciary management agreement, tax deduction, investment
Belomyttseva O. S. The system of individual investment accounts in the Russian Federation: the first results and prospects // Business. Education. Law. Bulletin of Volgograd Business Institute. 2016. No. 1 (34). P. 89–94.