THE FEATURES OF TAXATION THE SPHERE OF VOLUNTARY HEALTH INSURANCE

We worked on Ukrainian legislation in the sphere of health care, especially health insurance. We analyzed the modern state of taxation system of three subjects which are the part of voluntary health insurance, namely the enterprises (and the insured person separately), insurance companies and medical institutions. We identified the influence of the innovations in Tax Code of Ukraine on investigational type of social insurance. Based on these researches we established positive trends that give the incentive to stimulation of the development of voluntary health insurance, and negative trends that at the same time restrain the development of such specific sphere as health insurance. We established the importance of the further investigation of connection between taxation and functioning component part of health care. We thoroughly investigated all tax liabilities that appeared during conclusion and acting of agreement of health insurance. Using the analyses of tax changes in Ukrainian legislation we established the importance of state influence on the financial development of the special sphere of insurance. In analyzing the trends that influence on functioning of voluntary health insurance, we defined the restraining factors which require the decision on the state level in future.