Научно-методический журнал спецвыпуск №1 2021

Figure.
The amount of advance corporation tax paid to number of insurance companies, 2000—2019 рр. 
Source:
calculated based on the data of Insurance in Ukraine [6; 10; 11]

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П
102
of Ministers of Ukraine. — Retrieved from: https://zakon. 
rada.gov.ua/laws/show/1640-2003-%D0%BF#Text. — 
Date of access: 10.10.2020.
3. On approval of the procedure and requirements 
for reinsurance by a non-resident insurer (reinsurer) : 
Resolution of 04.02.2004, № 124 // Cabinet of Ministers 
of Ukraine. — Retrieved from: https://zakon.rada.gov.ua/
laws/show/124-2004-%D0%BF#Text. — Date of access: 
10.10.2020.
4. Dzhygir Yu Direct income taxation // Journal of 
Parliament. — 2004. — Vol. 6. — Retrieved from: http://
parlament.org.ua/index.php?action=magazine&id=9&ar 
id=774&iar_id=629&as=2. — Date of access: 12.10.2020.
5. Statistical Yearbook of Ukraine for 2008. — Kyiv : State 
Enterprise „Information and Analytical Agency”, 2009. — 
P. 59—60.
6. Insurance in Ukraine: Analytical Report — 2012. — 
Kyiv, 2013. — 38 p. 
7. On taxation of enterprise profits : Law of Ukraine of 
28.12.1994, № 334/94-VR // Verkhovna Rada of Ukraine. — 
Retrieved from: http://zakon2.rada.gov.ua/laws/show/334/ 
94-вр. — Date of access: 15.10.2020.
8. Shirinyan L. Improving the organization of finance 
and taxation of insurance companies in Ukraine // Economy 
of Ukraine. — 2010. — Vol. 6. — P. 55—66.
9. Tax Code of Ukraine : adopted by the Verkhovna Rada 
of Ukraine on December 2. 2010, № 2755-VI // Ministry of 
Justice of Ukraine. — Officer. view. — Кyiv : Ukrpravinform, 
2012. — P. 455.
10. Results of the insurance companies activity for 
2010—2016 // National Commission For Regulation 
Of Financial Services Markets [NCRFSM]. — 2017. — 
Retrieved from: https://nfp.gov.ua. — Date of access: 
17.10.2020.
11. Reports on the implementation of the State 
Budget of Ukraine for 2010—2019 // State Treasury 
Service of Ukraine. — 2020. — Retrieved from: https://
www.treasury.gov.ua/storage/app/uploads/public/5e7/
cb7/94c/5e7cb794c3f0c369803647.xlsx. — Date of access: 
18.10.2020. 

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СПЕЦВЫПУСК № 1/2021