Author(s): L. Goncharenko, E. Ju. Sidorova, Y. Malkova, A. Tikhonova, A. S. Advokatova
The aim of the article is to analyze the state of the taxation system for operations with precious metals (for physical persons and legal entities), identify methodological traps in legislation, develop possible scenarios for their elimination and determine their consequences.
The subject of the research is the scenarios for changing the taxation of operations with precious metals for organizations and physical persons. Economic methods, method of abstraction, construction of economic hypotheses and comparison are used in this article.
The results of the research are the scenarios of changes in the procedure for taxation of operations with precious metals and their consequences for organizations and physical persons.
The results of the research are the identification of four scenarios for changing the taxation procedure for operations with precious metals and the calculation of the economic consequences of their implementation for the country's economy.
Conclusions: Four scenarios for changing the taxation law of precious metals are discussed in the article; a brief description of them is also presented. Using the example of the 4th scenario, two illustrative examples are presented in the article to calculate the impact on the return of precious metal investment. As a result, scenario calculations of the cost advantages of VAT from the implementation of changes in the taxation law of precious metals are given.