THE TAX STIMULATION OF THE DEVELOPMENT OF INSURANCEJournal: Herald of Kyiv National University of Trade and Economics (Vol.84, No. 4)
Publication Date: 2012-08-28
Authors : VASYLENKO Antonina;
Page : 34-46
Keywords : Tax code of Ukraine; income taxation of enterprises; insurance market; tax evasion;
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.
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