Тимченко, Олена МиколаївнаTymchenko, OlenaТимченко, Елена НиколаевнаМедвецький, Іван АндрійовичMedvetskyi, IvanМедвецкий, Иван Андреевич2020-12-012020-12-012014Тимченко О. Податки як інструмент протидії приховуванню доходів в офшорних юрисдикціях / Олена Тимченко, Іван Медвецький // Ринок цінних паперів України. – 2014. – № 1–2. – С. 3–10.2415-8631https://ir.kneu.edu.ua:443/handle/2010/34437The 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.ukподаткиподаток на прибутокподаток на доходи фізичних осібухилення від оподаткуванняне задекларовані доходиофшорний бізнесtaxesprofit taxincome taxtax evasionunreported incomes offshore businessArticle