TAX POLICY

KVASOVSKYI Oleksandr Romanovych, STETSKO Mykola

Problemic aspects of direct taxation of insurance companies in Ukraine

The authors reveal some problemic aspects of the effective procedure of taxing the insurance companies’ revenues in Ukraine; systematize methods to minimize tax load with the help of insurance operations on the part of both insurers and economic subjects in other sectors of economy; also elucidated are the fiscal and regulative consequences of transition by insurers onto the condition of levying profit regulated by the Tax Code of Ukraine.

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JEL:

KVASOVSKYI O. R. Problemic aspects of direct taxation of insurance companies in Ukraine / O. R. KVASOVSKYI, M. . STETSKO // Фінанси України. - 2011. - № 1. - C. 52-63.