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Taxes and Taxation
Reference:
Didenko, V. Yu.
Measures of Tax Regulation of Insurance Activities
// Taxes and Taxation.
2011. ¹ 11.
P. 14-19.
URL: https://en.nbpublish.com/library_read_article.php?id=58977
Didenko, V. Yu. Measures of Tax Regulation of Insurance ActivitiesAbstract: The main goal of this article is to study the infl uence of insurance peculiarities on tax regulation of insurance activities. The author of the article carried out a comparative analysis of the terms ‘insurance market’, ‘rendering of insurance services’ from the point of view of the Civil and Tax Codes. The author provides a detailed description of the process of rendering services to the insurant by the insurer and describes the main problems arising in the process of taxation of insurants and insurance companies. The author shares his point of view concerning implementation of measures of tax regulation of insurance activities. Keywords: taxes and taxation, tax, regulation, potential, insurance, insurer, market, services, measures.
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