Annex 1: Extended abstract in English and References (in Latin).
Анотація:
The paper is devoted to the analysis of income to State Budget of Ukraine due to the profit tax of insurance companies of Ukraine (PTIC). Taxable income is an indicator of the economic activity of enterprises and one of the main budget-forming part. Themethodology of analysis is based on trend analysis and regression analysis in MS Excel environment for economic and statistical calculations. The paper presents and tests hypotheses concerning the factor dependence of PTIC on the key indicators of development of the insurance market. The factors of the model are indicators such as the number of insurance companies, the number of contracts concluded, the size of the assets of insurers, gross insurance premiums, the base rate of corporate income tax, GDPof the country. The results reveal unsatisfactory trends in the development of insurance coverage in Ukraine, the actual non-fulfilment of the fiscal role of the income tax, and show small proportions of taxable income from insurers in total incomes of Consolidated Budget of Ukraine. Authors argue the possibility of increasing the tax return of insurers and improving taxation by starting differentiated taxation of insurers" profits for different types of activities. The existence of cyclical fluctuati&ons as absolute as well as relative indicators has been shown, which made it possible to offer the evolutionary periodization of taxation of insurance companies of Ukraine for 2007-2017. The trend analysis of PTIC indicator allows to forecast for nea&rest years the nominal growth of PTIC in the national currency and decrease of PTIC in US dollars. In the framework of factor analysis, a correlation has been determined in the form of functional dependence for PTIC, where the main factors in the for&mation of tax receipts are the assets of insurers, gross insurance premiums, and the number of insurers.
З 31.12.2014 по 01.03.2015 Наукова бібліотека читачів не обслуговує.
