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THE TAX STIMULATION OF THE DEVELOPMENT OF INSURANCE

Автор: Редактор on .

UDC336.201:368
 
VASYLENKO Antonina,
Candidate of Sciences (Economics), Associate Professor at the Finance Department of Kyiv National University of Trade and Economics
 
THE TAX STIMULATION OF THE DEVELOPMENT OF INSURANCE
 
The article is devoted to the problems of the tax regulation of classic insurance market development in Ukraine. Positions of the Internal Tax code of Ukraine regarding income taxation of insurance companies are analyzed. Changes to the current tax legislation, directed on strengthening of stimulant influence of tax levers of insurance market development considering interests of all subjects of public relations are grounded.
 
Keywords: Tax code of Ukraine, income taxation of enterprises, insurance market, tax  evasion  
 
 THE TAX STIMULATION OF THE DEVELOPMENT OF INSURANCE