2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2020-6-4-0-72206ECONOMICS,MANAGEMENT AND ACCOUNTING IN A FIRM<strong>Individual investment account: development trends</strong><strong>Individual investment account: development trends</strong>GoncharenkoTatyana V.GoncharenkoTatyana V.goncharenko@bsu.edu.ruPodgornayaKristina N.PodgornayaKristina N.1113457@bsu.edu.ru20206400

The article analyzes the current practice of tax incentives for investment activity of private investors through the use of individual investment accounts. This article discusses the concept and essence of individual investment accounts, their advantages and disadvantages. The authors consider possibility of residents of the Russian Federation to increase their additional income through tax deduction and the procedure for its application when investing funds in various commercial companies through the domestic stock market. The need for tax incentives is a part of the Bank of Russia&#39;s stated bondization strategy (stimulating the purchase of bonds) private investors in order to activate the securities market as a whole. Particular attention is paid to the development trends of individual investment accounts in the financial market of the Russian Federation.

The article analyzes the current practice of tax incentives for investment activity of private investors through the use of individual investment accounts. This article discusses the concept and essence of individual investment accounts, their advantages and disadvantages. The authors consider possibility of residents of the Russian Federation to increase their additional income through tax deduction and the procedure for its application when investing funds in various commercial companies through the domestic stock market. The need for tax incentives is a part of the Bank of Russia&#39;s stated bondization strategy (stimulating the purchase of bonds) private investors in order to activate the securities market as a whole. Particular attention is paid to the development trends of individual investment accounts in the financial market of the Russian Federation.

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