SCENARIOS MODELING OF INSURERS’ ACTIVITIES RESULTS TAXATION IN UKRAINE
Анотація
Introduction. In the conditions of strengthening of insurance role in a modern society there is a growing necessity of realization of the balanced state policy in the field of tax regulation of the insurance market for maintenance and stimulation of its development. One of the main tasks is to form the optimal level of tax burden on Ukrainian insurers that will help to achieve a balance of interests of the state and all participants of the insurance relations.
The purpose of the article to analyze the volume and structure of income tax of Ukrainian insurers, to identify the problems of tax regulation of the insurance market and to model possible alternative scenarios of income (profit) taxation of the insurers.
Results. The practice of insurers’ activities taxation in Ukraine has been analyzed and the problems of tax regulation of the insurance market have been determined. The institutional changes in the taxation of insurance activities have been clarified and the trends that negatively affect the net financial results of the insurers have been outlined. The factors of volume dynamics and the structure of profit tax of the insurance companies have been empirically investigated. Different scenarios of tax regulation of the insurance market have been modeled. The alternatives to tax the financial results of Ukrainian insurers have been empirically established.
Conclusions. With the help of the conducted analysis the scenarios of insurers’ activities taxation in Ukraine have been outlined, and the realization of the most alternative one will promote the improvement of tax regulation of the insurance market.
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DOI: https://doi.org/10.35774/sf2021.03.101
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West Ukrainian National University