Tax regulation of insurance activities in foreign countries

The article discusses the formulation of the fundamental principles of tax regulation of insurance activities, typical for countries with developed insurance markets. A study of the experience of countries with developed insurance markets shows that insurance is one of the most important social and economic sectors of the national economy. Therefore, insurance relations are the subject of special attention from the state. Studying the tax systems of foreign countries and summarizing the available scientific and theoretical material makes it possible to identify and formulate the fundamental principles of tax regulation of insurance activities, which are typical for countries with developed insurance markets.