Gamankova О.О., Gamankov D. V. Taxation of Insurers Income Tax as Lever of Government Control

This article is dedicated to the problems of the current tax system which concern insurers operating under corporate tax. Advantages for the development of insurance market of Ukraine by transition of insurers on the general system of taxation are considered.

Keywords: axation of insurers, constituents of income tax, mechanism of taxation of insurers.


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