Tax incentives as a tool to stimulate the development of voluntary health insurance in Russia

The article is devoted to the issues of stimulating the development of voluntary health insurance through mechanisms for differentiating insurance premiums for compulsory health insurance. Tax incentives can become a powerful tool for encouraging citizens and employers to purchase voluntary health insurance, thereby increasing the overall level of coverage and improving the health of the population. The author considers the key aspects related to increasing the attractiveness of VHI for the population and employers, and analyzes the role of tax incentives in this process. The article emphasizes that the development of VHI can help reduce the burden on the public health system, improve the quality of medical services and improve the health of the population. Particular attention is paid to the role of employers in promoting VHI: corporate insurance programs not only increase employee loyalty, but also allow companies to optimize the tax burden. In conclusion, the author concludes that an integrated approach to stimulating VHI through insurance premiums for compulsory health insurance can ensure sustainable development of the voluntary insurance system and improve the availability of medical services for the population.