Koval, V.O. Specific features of taxation of depositors – legal persons while implementing the contracts for non-state pension guarantees

Abstract: Choice of pension scheme (joint or personal pension accounts) is an additional source of influence for personnel management, in turn it influences the taxation of organization itself. In this article the author evaluates established tax benefits from the position of their financial attractiveness for the organizations Keywords: tax, levy, organization, FTS, Ministry of Finances, JST, court, contract, personnel, advantages.