Реализация налоговой политики, стимулирующей страхование в Республике Беларусь
Abstract
В статье исследованы направления налоговой политики в области страхования, раскрыты особенности налогообложения страхового сектора, включая специфику формирования налоговых баз, применения налоговых ставок, учета страховых взносов при исчислении плательщиками налогов. Особое внимание уделено экономической оценке налоговых льгот, направленных на развитие страхового рынка в Республике Беларусь. In the article were investigated the directions of tax policy in the field of insurance, features of the taxation in insurance sector, including specificity of tax bases formation, applications of tax rates, account of insurance payments during the taxes calculating by payers. The special attention was devoted to economic estimation of the tax privileges directed on the insurance market development in the Republic of Belarus.References
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