Понятие и виды инвестиционных ценных бумаг

Вестник Воронежского государственного университета. Серия: Право. 2021. № 1. С. 219–227.

Lapteva A.

the purpose of this research is to identify the notions of “investments” and “investments securities.” This article provides the reader with some information elaborates on the point of views resident in economic and legal doctrines as to the notions of “investments” and “investments securities” as well as those definition in law., legislations in the notion “investment.” As a result of this research proposes to consider investments as a juridical definition as a good or a set of goods investing in objects of entrepreneurial and (or) other activities to make profit and (or) other positive effect. The fact that one security for one person will be investment, for another there is no.  It depends on the aims of the person, who is buying or releasing this security. It is stressed that investment securities could be any security purchased or produced to make a profit and (or) other positive effect. The main idea of the article is the legal regime of the investment securities doesn’t depend on the objective characteristic’s investment securities. It depends on the legislator’s wills and on the specific economic conditions of the state in a certain time period.  The legal regime of the investment securities is contained additional encouragements, guarantees, preferences, tax benefits and other.

Keywords: инвестиции, ценные бумаги, инвестиционная деятельность, investments, securities