Особливості оподаткування та ведення бізнесу страховими компаніями під час війни

Abstract

The purpose of the article is to study the peculiarities of taxation and doing business by insurance companies under martial law and to determine an algorithm of actions if an insured event occurred during the wartime. Our country is at war now, the current task for business consists in supporting the economy of our State, and this can only be done by preserving the business that operates in Ukraine and pays taxes. Insurance companies must accumulate their strength and do everything to be useful to society for the preservation of Ukraine. The rules of doing business have changed, this is also because of the changes in tax legislation in the wartime. The state for the duration of martial law has simplified tax rules and conditions for doing business. The government has introduced significant changes to reduce the tax burden on insurance companies and on citizens of the country. The amount of taxes paid to the State and local budgets depends on the financing of the defense capability of our country and the performance of other functions assigned to the State. Taxes must be paid on time and in full. The current system of taxation of insurance companies has some problems that require their further study and search for solutions. This will give impetus to new opportunities for the development of the insurance business in our country, since precisely the insurance market is an important component of a market economy that protects people’s well-being and makes a profit by investing temporarily free money in promising projects.