Features of using an individual investment account

This article describes the features of using an individual investment account. Two tax regimes for using an individual investment account are considered: deduction of contributions to which the taxpayer is entitled at the end of the tax period and deduction for income at the end of the individual investment account agreement. After analyzing the tax regimes, we determined the advantages of each regime and which investors one of the two regimes is most suitable for. After analyzing the last few years, we concluded that Bank deposits do not allow for the accumulation of funds, since the interest that banks provide on deposits does not even cover the level of inflation. Thus, an increasing number of people are thinking about alternative ways to save money. And first of all, we are talking about investments. To date, the condition for investment is the presence of an individual investment account, which is the object of scientific research conducted within the framework of this article.