Peculiarities of Tax Regulation of the National Insurance Sector

Анотація

The article examines the theoretical and methodological foundations of tax regulation in the national insurance sector. It highlights the role of tax policy as a tool for balancing state interests and the financial activities of insurance market participants. The study identifies key challenges in the current tax system, including double taxation, the need for differentiated tax rates, and harmonization issues that hinder the development and transparency of the insurance market. By analyzing the institutional environment and tax instruments, the authors propose strategies to enhance fiscal efficiency, transparency, and competitiveness in the insurance industry. Special attention is given to aligning tax regulation mechanisms with socio-economic objectives, ensuring support for insurance activities while meeting the financial needs of the state. The role of tax policy as a tool for maintaining a balance between state interests and the financial activities of insurance market participants is examined. Key issues of the current tax system are identified, including double taxation, the need for differentiated tax rates, and harmonization challenges that hinder the development and transparency of the insurance market. Based on an analysis of the institutional environment and tax instruments, strategies are proposed to enhance fiscal efficiency, transparency, and the competitiveness of the insurance industry. Special attention is given to aligning tax regulation mechanisms with socio-economic objectives to ensure the sustainable development of the insurance sector and meet the state’s budgetary needs.

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