State tax policy of insurance companies on different stages of insurance market development

Autor: Anton Boyko, Liudmyla Ostapenko, Oleg Markin
Jazyk: angličtina
Rok vydání: 2016
Předmět:
Zdroj: Insurance Markets and Companies, Vol 7, Iss 1, Pp 25-30 (2016)
Druh dokumentu: article
ISSN: 2616-3551
2522-9591
DOI: 10.21511/imc.7(1).2016.03
Popis: Peculiarities of taxation of insurance companies in Ukraine and Europe have been researched. Methodological principles determining the optimal level of tax burden for insurers, depending on the level of national insurance market development have been proposed. The forms of constructive and destructive effects of taxes on insurance companies functioning in the stages of development of the insurance market have been established. Keywords: insurance companies, tax, tax burden, income tax, optimization, mathematical formalization
Databáze: Directory of Open Access Journals