Abstract
Due to the need to develop certain types of commercial and industrial activities, the state is on the path of permanent search and optimization of tools and methods for such development. A special place among them is given to tax incentives as a system that provides attractive business conditions, including by reducing insurance premium rates. As a result, there is an increasing need for scientific substantiation of the processes of using tax incentives for business. The article examined the rules establishing the use of benefits in relation to individual payers of insurance premiums, which made it possible to discover the peculiarities of tax incentives for these subjects. The positions available in legal science on the issues of work were also studied. The conclusion about the need for further legislative reform of tax incentives for individual business entities is substantiated. You should also take into account the long-term results of applying benefits on insurance premiums associated with the further development of the IT technology market and the increase in the number of small and medium-sized businesses.
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