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Trust Management: Issues for Recognition of Contract Expenses

Author

Listed:
  • Vladimir V. Gromov

    (Gaidar Institute for Economic Policy, Russia)

Abstract

Trust management as an institute of market economy contains the potential of investment activity growth and involvement of financial resources in an economic turn. However, this potential is unlocked insufficiently, which in many respects is a result of low quality of tax regulation of trust management operations. At the same time, majority of problems is made of the shortcomings in the field of contract expense recognition. The article presents the tax risks that are a consequence of these shortcomings and defines ways of solution of the revealed problems.

Suggested Citation

  • Vladimir V. Gromov, 2016. "Trust Management: Issues for Recognition of Contract Expenses," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 101-109, February.
    • Handle: RePEc:fru:finjrn:160110:p:101-109
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    More about this item

    Keywords

    income taxation; trust management; expense recognition; trustor; beneficiary; income tax; corporation tax;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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