Principles of taxation of transactions with financial assets

The subject of the research is the norms of tax legislation, which regulate relations between the state in the form of tax authorities and business entities regarding the calculation and payment of taxes when carrying out transactions with financial assets. The goal is to develop theoretical and practical provisions, scientifically based conclusions about financial legal relations related to the use of financial assets in economic turnover, to identify the peculiarities of legal regulation of taxation of transactions with financial assets. The methodological basis of the research is general scientific and private scientific methods of cognition. The work uses dialectical, logical, systematic, analysis and synthesis, formal-legal, comparative-legal and other methods of scientific knowledge. It was established that a financial asset is an interdisciplinary category: from a material point of view, a financial asset is characterized as a fund of funds of a business entity, from a financial and legal position, a financial asset is a source of budget revenues, which in the process of taxation connects the fund of funds of a business entity with public money funds. Financial assets for the purposes of tax and legal regulation can be represented as property and property rights. Understanding the legal nature and content of financial assets makes it possible to systematize approaches to the taxation of operations with these assets and to fill gaps in legal regulation, primarily in the field of tax relations, which will help to eliminate or reduce the risks of disputes with tax authorities, increase the efficiency of using these resources in economic activity of organizations. Since the object of taxation as a legal fact, which is connected with the emergence of relations between the state and the taxpayer regarding the payment of tax, is the main element of the legal structure of the tax, it must have a high level of certainty. The principles of legality, certainty of taxation, conscientiousness of taxpayers, economic basis of tax and reasonableness of taxation are relevant for operations with financial assets.