Insurance premiums: current issues of gift calculus

The article deals with topical issues of calculating insurance premiums from New Year's gifts to employees' children, gifts to employees given in connection with labor achievements and holiday dates. The authors drew attention to the taxation of contributions of gifts with zero market value as a result of the study, the regulatory framework in the field of tax legislation in the Russian Federation and judicial practice were analyzed, controversial points in taxation were identified, possible ways of solving adverse tax consequences were proposed.