EXTENSION AND IMPROVEMENT OF TAX BENEFITS AND DEDUCTIONS FOR INDIVIDUALS IN THE IMPLEMENTATION OF INSURANCE - ONE OF THE FACTORS OF SOCIAL PROTECTION

UDC 336.221

Authors

L.T. Khuzhamov, Candidate of Economic Sciences, Associate Professor of the Department of Risk Management and Insurance

Abstract

This article discusses the situation with the provision of tax benefits and deductions when insuring the property interests of individuals by both types of personal and property insurance, a comparative analysis is made with the provision of benefits for insurance in Russia and Germany, and proposals are made for their expansion as one of the aspects social protection of the population.

Keywords

Social protection, personal and property insurance, tax incentives and deductions, taxable base of individuals, tax incentives for insurance in Germany, legal expenses insurance.