The thesis is devoted to the substantiation of the theoretical and methodological bases and practical recommendations on improving the state policy of ensuring financial security of the state by counteracting tax evasion using offshore jurisdictions.
The object of research is the processes of ensuring financial security of the state in combating tax evasion with the use of offshore jurisdictions, and the subject of theoretical and methodological foundations and scientific and practical recommendations for the determination of priorities, instruments and means of state policy to ensure the state's financial security by counteracting tax evasion using offshore jurisdictions.
For the first time, the theoretical and methodical principles of the impact of tax evasion using offshore jurisdictions on financial security of the State, which are presented by the structure and list of risks and threats, the financial security of the State under Such components as budget, debt, banking, monetary-credit, currency and security of non-banking financial sector.
The theoretical and methodical bases of offshore areas usage for tax evasion have been determined, in particular, the list of the identification characteristics of ofshorization (to optimize the tax burden is added financial secrecy, application of case law, simplified and quick procedure for companies ' registration and securities issuance, currency and bank regulation evasion, financial monitoring, avoidance of trade restrictions through the use of jurisdictions-buffers), and also defined their dual influence on the financial security of the state.
The scientific-methodical instruments of counteraction against tax evasion with the use of offshore jurisdictions, which foresees the formation of the managerial system of de-offshore economy with the elements: subjective-institutional provision, Principles, direct and indirect methods of regulation, mechanisms, administrative and economic instruments, whose interaction ensures realization of functions, oriented to the joint result – strengthening of financial security of the state.
A methodological approach to the identification of risks and threats to the financial security of the State in the field of tax evasion using offshore jurisdictions is developed, which is distinguished by the introduction of a new classification trait – the areas of deoffshization policy and allows identification of a number of security threats related to simplified tax regime, electronic tax administration, transfer pricing, international treaties and double taxation avoidance standards, erosion database, exchange information, administration of foreign accounts.
The methodical approach to assessment of the environment for the use of offshore jurisdictions for tax evasion has been substantiated, and it is developed by the author's methodology of tax attractiveness assessment of countries (by the parameters: tax burden, convenience management system, the rate of economic growth, remuneration, the level of corruption and macroeconomic stability of the country), which allows identification of offshore areas, areas requiring state comparison with the tax attractiveness of Ukraine.
We proposed the approach to strateguing the state policy against tax evasion using offshore areas by agreeing a general goal – strengthening the financial security of the state with its components in the areas of strengthening the financial security, strategic tasks and priorities of the State policy of the deofficization of the economy, which allows to improve the status of problems of counteracting offshore and to implement policies in this direction within the framework of ensuring economic security of the state and in key components – financial security.
Became further development of the scientific and applied position of the formation of the institutional provision of the State policy of the deoffshore economy, which differ in a principled approach, based on the identification and implementation of the integration potential of the institutional environment of de-offshization of the national economy on the basis of its full convergence with leading international practices.
The fiscal-economic instruments of the State policy of deoffshization of the economy are developed. The system of interconnected (in order to provide a systemic action of the functions of prohibition and motivation) of tax control instruments (sanctions, reduction of fiscal pressure, increased monitoring, stabilization of tax policy) and economic Incentives (offshore zone registries, financial transparency, modernization of tax and fiscal relations) to prevent the use of tax evasion schemes using offshore jurisdictions
