Mostovenko S. The legal adjusting of taxation of physical persons during implementation of operations with securities.

Dissertation is devoted to the comprehensive analysis of the legal regulation of taxation for individuals in transactions with securities in Ukraine. Securities are investigated as a financial instrument and as a category of public finances. Types of securities transactions are considered for demonstration of their values for taxation. Dissertation contains the analysis of the features of legal status of individuals as income taxpayers and the peculiarities of the taxation object in securities transactions for individuals are defined. The work determines the characteristics of individuals as income taxpayers in transactions with securities, among which are the availability of the income taxpayer status (including the status of resident/non-resident); availability of tax legal personality; possession of the object of taxation - income from securities transactions; the implementation of the main tax obligation, and so on. Dissertation contains the comparative legal analysis of tax laws of some of the European Union states and other states, international and European standards in securities transaction as one of the types of financial instruments. This analysis was made with the aim to develope proposals for improvement of the legal regulation of taxation for individuals in transactions with securities.