Year: 2025
Type: article
Abstract: The article explores the theoretical and methodological foundations of tax regulation in the national insurance sector. It emphasizes the importance of tax policy as a tool for balancing state interests and the financial activities of insurance market participants. The study identifies challenges in current tax policies, such as double taxation, the need for differentiated tax rates, and harmonization issues, which hinder the growth 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 sector. They highlight the significance of aligning tax regulation tools with socio-economic objectives, advocating for a balanced approach that supports insurance activities while addressing state budgetary needs.
Author: Yana Vlasova
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409073045