The features of taxation the sphere of voluntary health insurance Cover Image

Особливості оподаткування сфери добровільного медичного страхування
The features of taxation the sphere of voluntary health insurance

Author(s): Iryna Popovych
Subject(s): National Economy, Health and medicine and law, Financial Markets, Socio-Economic Research
Published by: Переяслав-Хмельницький державний педагогічний університет імені Григорія Сковороди
Keywords: voluntary health insurance; taxation the sphere of voluntary health insurance; tax on profits; value added tax; single social contribution; tax on incomes of physical persons; military duty

Summary/Abstract: Subject. The subject of the research is the impact of legislative base of Ukraine on activities of voluntary health insurance, mostlyon the taxation specific.Purpose. The purpose of the article is to analyze the legislative base for stimulation voluntary health insurance and to investigatethe features of taxation of all subjects in the implementation of this type of social insurance.Methodology. Using an integrated approach we investigated the legislative base according to the taxation of operations onvoluntary health insurance in Ukraine. Using a method of deduction, we learned the features of taxation of every element that systemof this type of social insurance consists of. Analyzing types of taxes and their rates, we established the functional connection betweenpublic management in health care and development of voluntary health insurance.Results. We worked on Ukrainian legislation in the sphere of health care, especially health insurance. We analyzed the modernstate of taxation system of three subjects which are the part of voluntary health insurance, namely the enterprises (and the insuredperson separately), insurance companies and medical institutions. We identified the influence of the innovations in Tax Code ofUkraine on investigational type of social insurance. Based on these researches we established positive trends that give the incentiveto stimulation of the development of voluntary health insurance, and negative trends that at the same time restrain the developmentof such specific sphere as health insurance. We established the importance of the further investigation of connection betweentaxation and functioning component part of health care.Practical implications. Results of the investigation can be used in the sphere of money, finance and credits, and also in financialactivity of enterprise, which provides health insurance to its employees, and such as in the insurance companies and medicalinstitutions. This analysis of influence of legislative innovations on the sphere of taxation of operations over health insurance can beused to improve the state management for financial development of voluntary health insurance.Conclusions. We thoroughly investigated all tax liabilities that appeared during conclusion and acting of agreement of healthinsurance. Using the analyses of tax changes in Ukrainian legislation we established the importance of state influence on thefinancial development of the special sphere of insurance. In analyzing the trends that influence on functioning of voluntary healthinsurance, we defined the restraining factors which require the decision on the state level in future.

  • Issue Year: 1/2015
  • Issue No: 26
  • Page Range: 217-222
  • Page Count: 6
  • Language: Ukrainian