DEOFFSHORIZATION OF THE ECONOMY: FEATURES OF THE REALIZATION IN UKRAINE
Journal Title: Вісник Кременчуцького національного університету імені Михайла Остроградського - Year 2017, Vol 2, Issue 104
Abstract
Purpose of the article is studying the problem of withdrawal of capital from the Ukrainian jurisdiction to the “tax havens”, development of the deoffshorization mechanism of the national economy. Methodology. To achieve this goal it has been used methods of statistical analysis (to study the socio-economic situation of the country), comparison (for comparison and synthesis of national and international experience of deoffshorization), deduction and induction. Results. In the course of the studies it has been found that Ukraine is one of the “leading countries” in terms of the withdrawn capital through offshore schemes. The dynamics of the “errors and omissions” of the balance of payments of Ukraine as an indicator of latent capital outflow from Ukraine have been analyzed. It has been established the high conditionality of the outflow of capital from the country by the not only domestic motives of the businesses to get more profits by taking advantage loyal taxation, but, first of all, by the level of favorability of the market conditions for the efficiency of the business, by the level of financial, political and legal stability. The problems of internal destabilization significantly effect on the amounts of the withdrawal capital from the country taking into account the high “turbulence” of socio-economic development of Ukraine. Entrepreneurs are looking for ways to not only avoid the difficulties of domestic taxation, but also to protect their assets from additional risks that arise at the level of the national economy. It has been analyzed the foreign experience of the deoffshorization of economy, it has been found that there are different tools in the different countries: from strictly limiting to those that aim to motivate local residents to carry out their business in a transparent manner, without the using of offshore schemes. Originality. It has been formed the main vectors of development of the deoffshorization mechanism of Ukrainian national economy on the base of generalizations of national and international experience. Practical value is in the forming of more modern and adequate to the realities of today’s toolkit of anti-offshore regulation in Ukraine.
Authors and Affiliations
О. Hlazunova
Keywords
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