ПОДАТКОВІ МЕХАНІЗМИ ДЕТІНІЗАЦІЇ ГЛОБАЛЬНОЇ БІЗНЕС-ДІЯЛЬНОСТІ

Abstract

The high level of shadowing of the world economy and its highly destructive impact on all spheres of human life make the diversified toolkit of de-shadowing of business activities one of the priority mechanisms for stimulating global economic development. Its strategic goals are primarily related to the formation of favorable organizational, economic, institutional and tax conditions for compliance by economic entities of various countries with strict requirements regarding the transparency of financial and economic activities and the movement of funds in bank accounts, combating the illegal withdrawal of funds abroad and "laundering » of the tax base, laundering of "dirty" money and shifting of corporate profits to low-tax jurisdictions, as well as manipulation of transfer prices for intra-company supplies of goods and services. At the same time, a full-fledged and systematic detinization of the global economy is impossible without the simultaneous implementation by countries of a diversified toolkit of interstate cooperation in this area with the aim of improving the mechanisms of taxation of extraterritorial activities of companies and firms, including with the use of digital technologies. In our opinion, it is the set of measures mentioned in the article that can bring the system of detinization of global business activity to a qualitatively higher level of development and eliminate its inherent methodological flaws and shortcomings. At the same time, the highest effect of detinization can be achieved exclusively on the basis of the comprehensive implementation by countries of organizational and economic, institutional and tax instruments at the national and supranational levels with the simultaneous application of moral and reputational influence on fiscally dishonest economic subjects. At the same time, the extraterritorial nature of the activities of modern multinational companies and their widespread use of digital technologies also brings to the fore the issue of a deep qualitative reorganization of the current system of global tax management in order to counteract the "erosion" of the tax base and cross-border financial speculation, as well as to ensure a fairer distribution of global tax revenues between states and world regions.