TAXATION OF INSURED–LEGAL ENTITIES–IN ACCORDANCE WITH THE UKRAINE TAX CODE INNOVATIONS
Journal Title: Економіка розвитку - Year 2013, Vol 65, Issue 1
Abstract
The relationships between the insurance premiums, insurance compensations and the taxation of the insured–legal entities–according to the Ukraine Tax Code innovations have been considered. The positive as well as negative effects of the insurance and corresponding taxation have been ubstantiated. The expenditure for risk hedging related to full -time low - income workers insurance has been offered to be included into the taxpayer’s expenses. It is shown that the 3 % taxing of insured from the income leads to the inequality of the insurance market participants with respect to the tax payments.The problems of the minimization of tax requirements of enterprises by means of insurance companies have been discussed.
Authors and Affiliations
L . Shirinyan
Keywords
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- EP ID EP120506
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