FEATURES OF FINANCIAL SERVICES, INVOLVING FINANCIAL ORGANIZATIONS

The study analyzes the taxation features of financial services provided by some financial organizations: credit, insurance, professional participants in the securities market. In addition, the economic function of each organization in the financial system of the Russian Federation is evaluated. A conclusion is formed about the reflection of the specifics of each financial market participant's activities in the tax legislation and the availability of preferential taxation regimes. Based on the analysis of the tax and legal status and the tax consequences arising from the provision of services by financial organizations, a conclusion is made about the peculiarities of taxation of each financial organizations, which is reflected in the specific taxation of their activities. The study also summarizes the general features of taxation of services provided by financial organizations.