Tax Incentives of Demand for Insurance Market Services in Russia

被引：0
|
作者：
Orlova, M. E. [1 ]
Adigamova, F. F. [1 ]
Kirillova, Larisa S. [1 ]
Khodzhiev, Alisher R. [1 ]
机构：
[1] Kazan Fed Univ, 18 Kremlyovskaya Str, Kazan 420008, Russia
来源：
HELIX | 2018年 / 8卷 / 01期
关键词：
Tax Regulation of the Insurance Market; Tax Preferences for Insurance Expenses for Organizations; Tax Preferences for Individuals as Insurants; Tax Preferences for Individuals as Beneficiaries; Social Tax Deductions; Non-Taxable Income;
D O I：
10.29042/2018-2402-2410
中图分类号：
Q81 [生物工程学（生物技术）]; Q93 [微生物学];
学科分类号：
071005 ; 0836 ; 090102 ; 100705 ;
摘要：
The article is devoted to the tax methods of stimulation of organization's and individual's financial initiatives in the field of insurance in Russia. The article describes the main problems and factors of insurance market development in Russia, summarizes the scientist's points of view of such factors. It was determined that tax methods of regulation can influence the interaction of participants of economic relations. In article specified the types of preferences offered by the Russian legislation, organizations and individuals - participants of the insurance market. The tendencies of using tax preferences in purchasing insurance market products are analyzed. It was concluded that there are many disputable aspects of the application of tax preferences by organizations and individuals in Russia. It is revealed that in Russia there are no tax incentives for the development of voluntary property insurance for individuals and liability insurance for organizations, and of individual medical insurance. The direction of development and adaptation of preferences to modern conditions are determined.
引用
收藏
页码：2402 / 2410
页数：9
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