期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2008
卷号：1
期号：7
页码：127-132
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：At present, the insurance business has become a major industry of national savings, the turnover within the insurance domain continues to increase and almost everything is taken into consideration through insurance terms. The share held by the insurance area within the gross domestic product of each country, continues to grow, it may reach 16% in certain countries, its level corresponding to the economic development of the country. In other countries, like Romania, there are a lot of unfavorable conditions for development of insurance market, reason for introduction the fiscal advantages for the different categories of insured persons. In this paper we show the tax treatment for the insured person from Romania, at the present moment, as well as the existing ones on the international level. The analysis of the fiscal facilities effects proposed for certain insurance categories shows the growth of interest for its from potential insured persons, as tax contributories.
关键词：fiscal advantages; fiscal facilities; tax system of insurance
