ПЕРСПЕКТИВИ ДЕОФШОРИЗАЦІЇ В УКРАЇНІ

Abstract

The article is devoted to the analysis of the process of deoffshorization at the present stage of development of the Ukrainian statehood and prospects of its further development. The urgency of the problem described in the article is due to significant losses from offshoring for the economy of Ukraine, which, in turn, requires the development of effective tools to regulate the relationship of residents with «tax havens». It is noted that despite significant scientific works and current research, today there is no single point of view on the effectiveness of the existing mechanism of deoffshorization of national economies by international regulators, tools to combat tax erosion and tax evasion. The article considers the definition of «deoffshorization», describes the mechanism of deoffshorization of the national economy. It has been established that one of the most important goals of global deoffshorization is to create equal conditions for the movement of capital between countries, without giving preference to countries that have more attractive tax conditions. Emphasis is placed on the fact that the harmonization of anti-offshore and tax policies is one of the key processes, as deoffshorization cannot be effective without increasing the responsibility for non-compliance with tax legislation. International experience on deoffshorization processes is analyzed. Attempts by the Ukrainian legislature to resolve issues related to deoffshorization are considered. It is emphasized that despite the fact that some mechanisms of counteraction to cross-border tax evasion schemes are fragmented in Ukraine, such mechanisms need further clarification and implementation of tools that will allow effective control over the relevant areas and ensure effective functioning of the domestic counteraction system. tax minimization. It is concluded that there is an objective need to bring the degree of responsibility for violations of tax legislation as much as possible in line with international practice and to ensure the transition to a qualitatively new level of international cooperation in the exchange of tax information.