Rachunkowość i podatki – problemy białoruskich firm ubezpieczeniowych
Problems of accounting and taxation of Belarusian insurance companies

Summary/Abstract: The specificity of the insurance industry related to special income and expenses of insurance companies, affects the regulation of accounting and taxation of insurance activity. In Belarus the problems of their development are compounded by strict government regulation of this sphere of business, by established standards of expenses, above which significant fines are levied in the budget. The current problems of transition of Belarusian insurers to the principles of IFRS and taxation in this sphere of activity are discussed in this article.

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