ISSN 0798 1015

Vol. 41 (Issue 32) Year 2020. Art. 30

Received: 12/01/2020 • Approved: 22/08/2020 • Published 27/08/2020

Evolution of the tax instruments application during the reform of the taxation system of insurance companies in Ukraine

Evolución del uso de instrumentos fiscales durante la reforma del sistema tributario de las compañías de seguros en Ucrania

REVAK, Iryna O. 1
YAVORSKA, Tetyana V. 2
VOYTOVYCH, Lyudmyla M. 3

ABSTRACT
The tax instruments which were used for insurance companies before the adoption of the Tax Code are disclosed. New approaches to the taxation of insurance companies are revealed. To increase the efficiency of the use of tax instruments, propose: to introduce a differentiated system of taxation of insurance companies that invest in the domestic economy; to remove taxation for life insurance companies that make insurance payments in favor of non-residents; to expand the possibilities of obtaining insurance compensation under voluntary health insurance contracts.
Key words: tax instruments, insurance companies, insurers, tax regulation.

RESUMEN
Se revelan los instrumentos fiscales utilizados contra las compañías de seguros antes de la adopción del Código Fiscal. Se han identificado nuevos enfoques para la tributación de las aseguradoras, incluidas las compañías de seguros de vida. Para aumentar la eficiencia del uso de instrumentos fiscales, se propone un sistema diferenciado de tributación de las compañías de seguros que invierten en la economía nacional; eliminar los impuestos para las compañías de seguros de vida que realizan pagos de seguros a favor de los no residentes; expandir las posibilidades de recibir indemnización de seguro bajo contratos voluntarios de seguro de salud.
Palabras clave: instrumentos fiscales, compañías de seguros, aseguradoras, regulación fiscal.

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1. Associate Professor. Doctor of Economics. Lviv State University of Internal Affairs. Lviv. Ukraine. Email: irarevak@gmail.com

2. Professor. Doctor of Economics. Ivan Franko National University of Lviv. Ukraine. Email: tetyana.yavorska@lnu.edu.ua

3. Associate Professor. Ph.D in Economics. Ivan Franko National University of Lviv. Ukraine. Email: lyudmyla.voytovych@lnu.edu.ua