Taxation of futures as a derivative financial instrument

Tokarev Eduard Andreevich

The article is based on the research of the legal regulation of the market of derivative financial instruments in the Russian Federation. This analytical work is necessary to substantiate the conclusions in relation to the science of financial law. The purpose of the article is to define the provisions regulating the issue of taxation caused by a special object of legal relations. As a result, the author analyzes the norms of Russian tax law, the provisions of foreign legal systems and concludes that there is no definition of the specifics of the types of derivatives in their taxation.

Keywords:Derivative financial instrument, derivative, futures market, taxation, futures.