Novytskyi V. Mechanisms of minimization of influence of offshore on the system of taxation of Ukraine

Object - taxation and economic relations arising in the process of management; goal - deepening theoretical propositions about the nature of offshore and develop practical recommendations aimed at improving the mechanisms to counteract their impact on the tax system to strengthen the revenue base budget of Ukraine; methods - analysis and synthesis, induction and deduction, dialectic, statistical analysis; novelty - improved concepts and categories of the epistemological unity by bringing the concepts of "offshore", "оffshore area", "offshore centers", which are treated as a country or territory as a part of national education, where there are tax preferences. This will be the basis of objective determination of the list of transactions that contain an element of offshore activities and identifying intermediary companies to hide offshore activities; results - provided sound recommendations aimed at improving the mechanisms to minimize the impact of offshore tax system in Ukraine; implemented - in practice the Ministry of Economic Development and Trade of Ukraine, the State Fiscal Service of Ukraine, National University of State Tax Service of Ukraine; industry - economic.