State tax policy of insurance companies on different stages of insurance market development
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 destructi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2016-11-01
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| Series: | Insurance Markets and Companies |
| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/7913/IMC_2016_01_Boyko.pdf |
| _version_ | 1819181425952292864 |
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| author | Anton Boyko Liudmyla Ostapenko Oleg Markin |
| author_facet | Anton Boyko Liudmyla Ostapenko Oleg Markin |
| author_sort | Anton Boyko |
| collection | DOAJ |
| description | 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 |
| first_indexed | 2024-12-22T22:30:02Z |
| format | Article |
| id | doaj.art-ddd0231ca54049b6828d9c3bbbbdadbb |
| institution | Directory Open Access Journal |
| issn | 2616-3551 2522-9591 |
| language | English |
| last_indexed | 2024-12-22T22:30:02Z |
| publishDate | 2016-11-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Insurance Markets and Companies |
| spelling | doaj.art-ddd0231ca54049b6828d9c3bbbbdadbb2022-12-21T18:10:28ZengLLC "CPC "Business Perspectives"Insurance Markets and Companies2616-35512522-95912016-11-0171253010.21511/imc.7(1).2016.037913State tax policy of insurance companies on different stages of insurance market developmentAnton BoykoLiudmyla Ostapenko0Oleg Markin1Limited Liability Company “Сonsulting Publishing Сompany “Business Perspectives”, UkrainePh.D. Student of Sumy State University, UkrainePeculiarities 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 formalizationhttps://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/7913/IMC_2016_01_Boyko.pdf |
| spellingShingle | Anton Boyko Liudmyla Ostapenko Oleg Markin State tax policy of insurance companies on different stages of insurance market development Insurance Markets and Companies |
| title | State tax policy of insurance companies on different stages of insurance market development |
| title_full | State tax policy of insurance companies on different stages of insurance market development |
| title_fullStr | State tax policy of insurance companies on different stages of insurance market development |
| title_full_unstemmed | State tax policy of insurance companies on different stages of insurance market development |
| title_short | State tax policy of insurance companies on different stages of insurance market development |
| title_sort | state tax policy of insurance companies on different stages of insurance market development |
| url | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/7913/IMC_2016_01_Boyko.pdf |
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