Marynchuk S. Modeling strategies of using of offshore jurisdictions for tax optimization of business entities

The concept of trajectory modeling implementation of offshore tax optimization mechanism, which is based on the loyalty of business entities in offshore arrangements and the degree of compliance to their requirements that can improve the efficiency of tax policy entities, is elaborated in the thesis. The improved model for the implementation of tax optimization mechanism was proposed, which takes into account tax loyalty, as a vector of tax behavior of the entity which gives rise to the advantage of the use of appropriate mechanisms of tax optimization, and fuzzy inference to assess the degree of compliance of the mechanism of tax optimization requirements of a business entity that is different justification tuple of tax parameters in the format of legality. The criteria for classification of tax optimization of business entities by dividing them into direct and indirect and conceptual framework of the study was developed, in particular the category of "offshore mechanism", that should be comprehended as a loyal tax zone for doing business, which methods and tools meet the modern conditions for favorable business environment.