Особенности уплаты налога на доходы физических лиц по сделкам, заключенным брокером
The development of capital market is the main reason of the situation where more ordinary people can take part in a stock exchange. However, in the absence of necessary knowledge and experience of concluding contracts or necessary time and opportunities, people usually prefer to consult professional capital market participants - brokers. This article has the main purpose to describe taxation consequences of conclusion of contracts by brokers and earning money as a result thereof not only by residents, but nonresidents too.
Analysis and forecasting the financial statement of company play a very important role in decision-making process as for investors and management to implement good governance. For 80 years, the study of this problem was proposed huge number of models fundamentally different from each other methodologically. This article analyzes the main approaches to forecasting bankruptcy and solvency that could be classified into four group: expert models, multiple discriminant analysis, logistic regression, neural networks. The advantages and disadvantages of each method are represented. Based on the analysis of existing methods flaw inherent have been identified in all techniques consisting in not including in the model macroeconomic factors, and an approach based on logistic regression on panel data taking into account the macroeconomic situation. Under macroeconomic indicators are understood currencies against the dollar and the euro, the price of Brent crude oil, as well as the refinance and tax rates.