Taxation of Insurance Activities . Tutorial for students of universities studying in the areas of "Economics", "Management" of the authors Nikulin N . N. , Osipova T. and . , Eriashvili N. D. and Kosova M. and . is an indispensable resource for students seeking a deeper understanding of the complex mechanisms of taxation in the field of insurance This manual is not just a textbook, but a whole guide to one of the most relevant and dynamically developing areas of the economy. From the first pages, the book immerses the reader in the world of tax regulation specific to insurance activities. The authors, possessing rich experience and knowledge in the field of economics and management, offer the reader not only theoretical aspects of taxation, but also practical examples that make the material more accessible and understandable. The book examines the main tax regimes applicable to insurance companies, as well as analyzes the latest changes in legislation, which makes the manual relevant and useful for future professionals. Who is suitable for this textbook? First of all, it will be interesting for students of economic and managerial specialties who want to get deep knowledge about taxation in the insurance sector . However, not only students will find useful information in this book. Practicing economists, financial analysts and insurance company managers will also be able to learn a lot of new things by deepening their knowledge and skills in tax planning and optimization. The topics raised in the book cover a wide range of issues, including the tax liabilities of insurance companies, the peculiarities of the taxation of insurance premiums and payments, as well as the impact of tax policy on the financial results of companies. The authors emphasize the importance of understanding these aspects for the successful conduct of business in the modern market. They emphasize that proper taxation can be a competitive advantage for insurance companies, allowing them not only to minimize costs, but also to optimize business processes. The style of the authors is distinguished by clarity and accessibility of the presentation, which makes the material easy to perceive. Each section of the book is logically structured and contains many illustrations, tables and diagrams that help to better assimilate information. The authors not only share their knowledge, but also inspire the reader to further study the topic, emphasizing the importance of tax planning in modern business. In addition, it is worth noting that N. N. Nikulin, T. and . Osipova, N. D. Eriashvili and M. and . Kosov are recognized experts in the field of economics and taxation. Their previous work has also earned high praise among students and practitioners. The book "Taxation of insurance activities" continues the traditions of their previous publications, offering readers relevant and useful knowledge. If you are looking for a tutorial that will help you understand the complex issues of taxation in the insurance sector, this publication will become your reliable assistant. It will not only expand your knowledge, but also prepare you for a successful career in economics and management. Do not miss the opportunity to immerse yourself in the interesting and important world of taxation of insurance activities with the help of this unique training manual!