Камалов С.М. Моделирование налогообложения финансовых инструментов на фондовом рынке при наличии рыночной альтернативы // Экономика.Налоги.Право. – 2017. – №3. — Свободный доступ из сети Интернет (чтение, печать, копирование). — <URL:http://elib.fa.ru/art2017/bv2132.pdf>.
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Period
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Read
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Print
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Copy
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Open
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Total
|
|
Year 2018
|
Quarter 1
|
January
|
3
|
0
|
1
|
0
|
4
|
|
February
|
0
|
0
|
1
|
0
|
1
|
|
March
|
1
|
0
|
1
|
0
|
2
|
|
Quarter 2
|
April
|
3
|
0
|
1
|
0
|
4
|
|
May
|
1
|
0
|
1
|
0
|
2
|
|
June
|
1
|
0
|
0
|
0
|
1
|
|
Quarter 3
|
July
|
3
|
0
|
3
|
0
|
6
|
|
August
|
3
|
0
|
3
|
0
|
6
|
|
September
|
2
|
0
|
1
|
0
|
3
|
|
Quarter 4
|
October
|
0
|
0
|
0
|
0
|
0
|
|
November
|
0
|
0
|
0
|
0
|
0
|
|
December
|
3
|
0
|
1
|
0
|
4
|
|
Year 2019
|
Quarter 1
|
January
|
2
|
0
|
20
|
0
|
22
|
|
February
|
1
|
0
|
0
|
0
|
1
|
|
March
|
0
|
0
|
1
|
0
|
1
|
|
Quarter 2
|
April
|
2
|
0
|
1
|
0
|
3
|
|
May
|
2
|
0
|
2
|
0
|
4
|
|
June
|
0
|
0
|
0
|
0
|
0
|
|
Quarter 3
|
July
|
5
|
0
|
3
|
0
|
8
|
|
August
|
2
|
0
|
1
|
0
|
3
|
|
September
|
4
|
0
|
4
|
0
|
8
|
|
Quarter 4
|
October
|
2
|
0
|
0
|
0
|
2
|
|
November
|
7
|
0
|
1
|
0
|
8
|
|
December
|
3
|
0
|
0
|
0
|
3
|
|
Year 2020
|
Quarter 1
|
January
|
3
|
0
|
2
|
0
|
5
|
|
February
|
2
|
0
|
4
|
0
|
6
|
|
March
|
6
|
0
|
5
|
0
|
11
|
|
Quarter 2
|
April
|
7
|
0
|
2
|
0
|
9
|
|
May
|
2
|
0
|
0
|
0
|
2
|
|
June
|
4
|
0
|
3
|
0
|
7
|
|
Quarter 3
|
July
|
3
|
0
|
1
|
0
|
4
|
|
August
|
2
|
0
|
2
|
0
|
4
|
|
September
|
10
|
0
|
6
|
0
|
16
|
|
Quarter 4
|
October
|
5
|
0
|
5
|
0
|
10
|
|
November
|
2
|
0
|
3
|
0
|
5
|
|
December
|
3
|
0
|
0
|
0
|
3
|
|
Year 2021
|
Quarter 1
|
January
|
1
|
0
|
2
|
0
|
3
|
|
February
|
2
|
0
|
2
|
0
|
4
|
|
March
|
7
|
0
|
1
|
0
|
8
|
|
Quarter 2
|
April
|
3
|
0
|
1
|
0
|
4
|
|
May
|
4
|
0
|
2
|
0
|
6
|
|
June
|
10
|
0
|
5
|
0
|
15
|
|
Quarter 3
|
July
|
8
|
0
|
5
|
0
|
13
|
|
August
|
9
|
0
|
2
|
0
|
11
|
|
September
|
8
|
0
|
9
|
0
|
17
|
|
Quarter 4
|
October
|
10
|
0
|
4
|
0
|
14
|
|
November
|
4
|
0
|
2
|
0
|
6
|
|
December
|
7
|
0
|
6
|
0
|
13
|
|
Year 2022
|
Quarter 1
|
January
|
8
|
0
|
1
|
0
|
9
|
|
February
|
13
|
0
|
1
|
0
|
14
|
|
March
|
11
|
0
|
5
|
0
|
16
|
|
Quarter 2
|
April
|
9
|
0
|
2
|
0
|
11
|
|
May
|
10
|
0
|
2
|
0
|
12
|
|
June
|
6
|
0
|
1
|
0
|
7
|
|
Quarter 3
|
July
|
12
|
0
|
5
|
0
|
17
|
|
August
|
10
|
0
|
3
|
0
|
13
|
|
September
|
9
|
0
|
2
|
0
|
11
|
|
Quarter 4
|
October
|
4
|
0
|
4
|
0
|
8
|
|
November
|
6
|
0
|
1
|
0
|
7
|
|
December
|
7
|
0
|
5
|
0
|
12
|
|
Year 2023
|
Quarter 1
|
January
|
6
|
0
|
1
|
0
|
7
|
|
February
|
3
|
0
|
0
|
0
|
3
|
|
March
|
6
|
0
|
4
|
0
|
10
|
|
Quarter 2
|
April
|
5
|
0
|
2
|
0
|
7
|
|
May
|
6
|
0
|
2
|
0
|
8
|
|
June
|
3
|
0
|
2
|
0
|
5
|
|
Quarter 3
|
July
|
5
|
0
|
2
|
0
|
7
|
|
August
|
2
|
0
|
4
|
0
|
6
|
|
September
|
2
|
0
|
2
|
0
|
4
|
|
Quarter 4
|
October
|
7
|
0
|
5
|
0
|
12
|
|
November
|
4
|
0
|
3
|
0
|
7
|
|
December
|
0
|
0
|
3
|
0
|
3
|
|
Year 2024
|
Quarter 1
|
January
|
4
|
0
|
1
|
0
|
5
|
|
February
|
4
|
0
|
3
|
0
|
7
|
|
March
|
2
|
0
|
3
|
0
|
5
|
|
Quarter 2
|
April
|
7
|
0
|
6
|
0
|
13
|
|
May
|
9
|
0
|
4
|
0
|
13
|
|
Total
|
352
|
0
|
199
|
0
|
551
|
