Zorina O. The Financial - legal (tax) regulation of use of offshore in economic activities of juridical parties.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0409U002562

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

30-04-2009

Specialized Academic Board

Д 26.867.01

Essay

Dissertational work is scientific research of legal regulation of the taxation of activity of legal persons in offshore zones. In work are studied, from the point of view of the right, questions connected to occurrence and the further development of offshore activity; the conceptual device and the general features inherent in offshore activity is formulated; organizational - legal forms of the offshore companies and legal regimes of the taxation of subjects of offshore activity are analyzed; questions of approach of the legal responsibility for tax offences in this sphere are considered. It has made possible to define blanks in legal regulation of this field of activity which cause significant damage to economy of Ukraine.

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