| Issue |
SHS Web Conf.
Volume 134, 2022
14th Session of Euro-Asian Law Congress “The value of law” 2021
|
|
|---|---|---|
| Article Number | 00023 | |
| Number of page(s) | 7 | |
| DOI | https://doi.org/10.1051/shsconf/202213400023 | |
| Published online | 09 February 2022 | |
Individual investment accounts as a tool for investing in the financial market: the value-based legal approach
Ural State Legal University, 21, Komsomolskay st., Ekaterinburg, 620137, Russia
* Corresponding author: dovre@yandex.ru
The article is a comprehensive study of the legal regime of Russian individual investment accounts (IIA) as a financial tool intended only for citizens, taking into account the existing legislation which deserves special attention, since it reflects key problems of the financial market. Under the sanctions imposed on the Russian Federation and economic recovery after the negative impact of the COVID-19 pandemic, the national political and legal concept is aimed at involving the population in the investment process and ensuring sustainable development. The scientific and practical value of the research results is due to the development of civil legal ideas about the legal mechanism of individual investment accounts as an instrument of tax policy, taking into account the aspects of administrative and labor law and the impact of digital technologies. The legal relations between professional participants in the securities market and citizens associated with IIAs are analyzed taking into account the methods of gaining income (value), including tax advantages. The novelty of the study is due to the systematic analysis of the dynamics of legal relations and administrative barriers which reduce the economic efficiency of IIAs. A number of problems related to the lack of comprehensive legal protection of the rights and interests of citizens-investors have been identified (safety of assets on these accounts).
© The Authors, published by EDP Sciences, 2022
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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