Офшорні юрисдикції як інструмент мінімізації податкового навантаження
Date
2005-03-01
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Lviv Politechnic Publishing House
Abstract
У статті досліджено значення офшорних юрисдикцій як інструменту мінімізації
податкового навантаження. Проаналізовані основні причини виникнення і розвитку
офшорних зон, до яких відносяться відмивання коштів, зменшення податкового тиску,
захист та збільшення активів, оптимізація трансакційних витрат, відсутність бюрократії та надмірного регулювання, управління ризиками. Встановлено, що використання
офшорних схем, має негативний вплив на економіку держави, зокрема через ухилення
від оподаткування призводить до зменшення фіскальних потоків, погіршення економічного середовища, виникнення негативних макроекономічних наслідків, зокрема деформацію платіжного балансу, виведення капіталів з країни, формування додаткового тиску на валютний курс, поглиблення корупційних схем.
The importance of offshore jurisdictions as a tool to minimize the tax burden is researched in the article. The main reasons for the emergence and development of offshore zones, which include money laundering, reducing tax pressure, protection and increase of assets, optimization of transaction costs, lack of bureaucracy and over-regulation, risk management are analyzed. Thus, the main purpose of the emergence and development of offshore jurisdictions is a certain disagreement between the state, which seeks to fully control the financial situation within national borders, and citizens who do not want to be controlled and give their profits in the form of taxes. Offshore jurisdictions are also a tool for shading the state's economy. It was found out that the use of offshore schemes has a negative impact on the state economy, in particular through tax evasion leads to reduced fiscal flows, deteriorating economic environment, negative macroeconomic consequences, including balance of payments distortion, withdrawal of capital, additional pressure on the exchange rate, deepening corruption schemes. It is established that one of the reasons for the popularity and spread of offshore is favorable conditions for investment and business development. Part of the capital withdrawn from the country is later returned in the form of foreign investment. Such investments in the modern economy are called «round-trip» investments. A number of measures have been proposed to combat the minimization and optimization of taxation and tax evasion, the use of offshore zones, in particular, the control of transfer pricing; providing conditions for coverage of real financial results by business entities; regulation of offshore jurisdictions at the legislative level, improvement and compliance with current tax legislation; control over intentional distortion or change of information on the tax base; exercising control over the conduct of export operations with the use of intermediaries, which are companies located in offshore zones; identification and liquidation of affiliated companies, branches, which are registered in offshore jurisdictions.
The importance of offshore jurisdictions as a tool to minimize the tax burden is researched in the article. The main reasons for the emergence and development of offshore zones, which include money laundering, reducing tax pressure, protection and increase of assets, optimization of transaction costs, lack of bureaucracy and over-regulation, risk management are analyzed. Thus, the main purpose of the emergence and development of offshore jurisdictions is a certain disagreement between the state, which seeks to fully control the financial situation within national borders, and citizens who do not want to be controlled and give their profits in the form of taxes. Offshore jurisdictions are also a tool for shading the state's economy. It was found out that the use of offshore schemes has a negative impact on the state economy, in particular through tax evasion leads to reduced fiscal flows, deteriorating economic environment, negative macroeconomic consequences, including balance of payments distortion, withdrawal of capital, additional pressure on the exchange rate, deepening corruption schemes. It is established that one of the reasons for the popularity and spread of offshore is favorable conditions for investment and business development. Part of the capital withdrawn from the country is later returned in the form of foreign investment. Such investments in the modern economy are called «round-trip» investments. A number of measures have been proposed to combat the minimization and optimization of taxation and tax evasion, the use of offshore zones, in particular, the control of transfer pricing; providing conditions for coverage of real financial results by business entities; regulation of offshore jurisdictions at the legislative level, improvement and compliance with current tax legislation; control over intentional distortion or change of information on the tax base; exercising control over the conduct of export operations with the use of intermediaries, which are companies located in offshore zones; identification and liquidation of affiliated companies, branches, which are registered in offshore jurisdictions.
Description
Keywords
офшорна юрисдикція, податкове навантаження, тіньова економіка, прямі іноземні інвестиції, offshore jurisdiction, tax burden, shadow economy, foreign direct investment
Citation
Подра О. П. Офшорні юрисдикції як інструмент мінімізації податкового навантаження / О. П. Подра, Х. Б. Стамбульська // Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку. — Львів : Видавництво Львівської політехніки, 2022. — Том 4. — № 1. — С. 167–176.