Офшоризація економіки: спосіб ухилення від сплати податків, що загрожує податковій безпеці України

Abstract

The purpose of the article is to study the offshorization of economy, as a way of evasion of taxes, which threatens tax security and makes it difficult to implement the national interests of Ukraine in the field of taxation. One of the main threats in the field of tax security is the offshore economy, the erosion of the base by using «low-level» jurisdictions; The inconsistency of the legal regulation of relations in the tax sphere. Among the threats of tax security, which makes it difficult to implement the national interests of Ukraine in the field of taxation, is the conclusion of capital to countries with low taxation and in the states, which are attributed to the list of offshore zones. Confirmation of the relevance of modern issues of offshore economy is the recommendation of the Verkhovna Rada of Ukraine on budget policy, approved by the decision of the Verkhovna Rada of Ukraine of July 15, 20021 No. 1652-IX, in which the Cabinet of Ministers of Ukraine in the preparation of the draft law of Ukraine on the State Budget of Ukraine for 2022 and budget Declarations for 2023-2025 were recommended to develop and take measures to address issues to increase the revenues of the state budget project compared with the relevant indicators provided for in the budget declaration for 2022-2024, including taking into account the adoption of measures for money laundering through offshore zones. In general, the state of implementation of the state budget revenues indicates the insufficiency of the actions of the agencies controlling the budget revenues, to improve the collection and administration of taxes and fees, in particular the repayment of tax debt, the destruction of the minimization schemes, preventing and countering smuggling, illegal reimbursement of value added tax and laundering funds through offshore zones.