OFFSHORE ZONES: CONCEPT AND CONTENT
DOI:
https://doi.org/10.34132/mspc2025.01.13.19Keywords:
offshore zone, taxes, tax burden, tax burden, tax haven, tax paradise, tax shelter.Abstract
The materials presents a theoretical analysis of the concept and content of such a phenomenon as offshore zones. It is emphasized that due to the significant tax burden in most countries of the world, most enterprises are increasingly forced to look for ways to reduce the tax burden. One of the most popular such ways is to minimize taxes by withdrawing capital to offshore zones (jurisdictions). It is indicated that the problems of offshore zones are covered in the works of many domestic and foreign scholars.
References
Baimuratov, M.O., & Zorina, O.I. (2010). Ofshorni zony u suchasnomu vsesviti: pytannia teorii ta praktyky [Offshore zones in the modern universe: issues of theory and practice]. Odesa : Feniks [in Ukrainian].
Bozulenko, O.K. (2010). Rol ofshornoi finansovoi diialnosti u svitovii finansovii systemi [The role of offshore financial activity in the world financial system]. Ekonomist – Economist, 1, (pp. 51-53) [in Ukrainian].
Komar, I.S. (2014). Vydy ofshornykh zon ta yikh vplyv na orhanizatsiiu bukhhalterskoho obliku [Types of offshore zones and their impact on the organization of accounting]. Efektyvna ekonomika – Effective Economy, 6. Retrieved from: http://nbuv.gov.ua/UJRN/efek_2014_6_22 [in Ukrainian].
Kose, D.D. (2008). Mistse pravovoho rezhymu opodatkuvannia ofshornoi terytorii u sferi rehuliuvannia ekonomichnykh vidnosyn [The place of the legal regime of taxation of offshore territories in the sphere of regulation of economic relations]. Chasopys Kyivskoho universyteta prava – Journal of the Kyiv University of Law, 1, (pp. 18-23) [in Ukrainian].
Podatkovyi kodeks Ukrainy vid 02.12.2010 r. No. 2755-VI [Tax Code of Ukraine dated 02.12.2010 No. 2755-VI]. zakon4.rada.gov.ua. Retrieved from : http://zakon4.rada.gov.ua. [in Ukrainian].
Rudenko, V.V. (2015). Investytsiina diialnist v ofshornykh zonakh: osoblyvosti realizatsii ta perspektyvy rozvytku [Investment activity in offshore zones: features of implementation and development prospects]. Visnyk Khmelnytskoho natsionalnoho universytetu. Ekonomichni nauky – Bulletin of Khmelnytsky National University. Economic Sciences, 1. Retrieved from: http://nbuv.gov.ua/UJRN/Vchnu_ekon_2015_1_26 [in Ukrainian].
