Податки як інструмент протидії приховуванню доходів в офшорних юрисдикціях
Date
2014
Journal Title
Journal ISSN
Volume Title
Publisher
Український інститут розвитку фондового ринку
Abstract
The authors analyzethe interrelation of interests between tax relations subjects
in offshore business, estimatethe effectiveness of tax mechanisms, aimed
atpreventingthe transfer of unreported incomes to the offshore zones, revealthe
factors complicating the usage of taxes as àninstrument preventing the tax low
offences using the offshore business
Taxes as an instrument preventing tax law offences using of offshorezones for
business running have limited abilities. It is conditioned by interest of subjects of tax
relations. The interests of taxpayers who register offshore companies correspond to the
interests of countries which have status of offshore zone. It promotes tax minimization.
The government of the countries which don’t have offshore status should be interested
in measure preventing budget expenses from hiding of incomes in offshore zones that
have to be taxed. However, if the government servants use offshore services themselves
or represent interests of particular business sectors, then sometimes interests of all the
subjects of tax law coincide in hiding of incomes. As a result tax mechanisms almost
don’t work as prevention instruments. These conclusions are confirmed by the results of
analysis of tax law of Ukraine. If the interests don’t coincide, namely the interest of
the country with offshore status and the country whose residents are tax payers controlling
offshore business, then it damps informational cooperation directed on prevention of
tax law offences. Tax authorities don’t have access to the information concerning hided
incomes out the country. It makes impossible to find out unreported incomes. The
authors propose strict disadvantages measures: first of all not international, but internal
cooperation between banks and tax authorities relative to information exchange for
finding out of hided incomes to prevent their transferring abroad.
Description
Keywords
податки, податок на прибуток, податок на доходи фізичних осіб, ухилення від оподаткування, не задекларовані доходи, офшорний бізнес, taxes, profit tax, income tax, tax evasion, unreported incomes offshore business
Citation
Тимченко О. Податки як інструмент протидії приховуванню доходів в офшорних юрисдикціях / Олена Тимченко, Іван Медвецький // Ринок цінних паперів України. – 2014. – № 1–2. – С. 3–10.