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Foreign Experience in Taxation of Insurance Business and the Possibility of Its Application in the National Practice


Marina Averyyanova
(about the author)

Averyyanova Marina Viktorovna – Postgraduate Student, Chair of Taxes and Taxation, Mordovia State University named after N.P. Ogaryov, Saransk

Published in:
Russian Journal of Entrepreneurship
– № 8-2 / August, 2011



Keywords: insurance, insurance companies, tax on insurance premiums, taxation


Citation:
Marina Averyyanova (2011). Foreign Experience in Taxation of Insurance Business and the Possibility of Its Application in the National Practice. Russian Journal of Entrepreneurship, 12(8), 143-148. — url: http://bgscience.ru/com/lib/3170


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Abstract:

The article analyzes the international experience in taxation of insurance companies and the possibilities of its application in the national practice towards a greater use of regulatory and incentive functions of taxes. The main focus of the author’s attention is the possibility and conditions of applying tax on insurance premium in Russia.







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