Максименко, Анна ВікторівнаЗоріло, Ганна ОлегівнаZorilo, Hanna2024-02-282024-02-282023-06Зоріло Г. О. Особливості функціонування офшорних зон в світовій економіці : бакалавр. диплом. робота : 051, Економіка / Зоріло Ганна Олегівна ; наук. керівник Максименко А. В. ; КНЕУ ім. Вадима Гетьмана, Ф-т міжнар. економіки і менеджменту, Каф. міжнар. обліку і аудиту. – Київ, 2023. – 64 с.https://ir.kneu.edu.ua/handle/2010/42899The bachelor's qualification work is devoted to the topic: peculiarities of the functioning of offshore zones in the world economy. In the first chapter, the economic essence and classification of offshore zones are investigated, the prerequisites for the emergence and evolution of offshore zones are considered, and the legal regime of the functioning of offshore zones is considered. It was noted that today the modern global regulation of offshore business raises many questions, the global regulation of offshore business takes place in two directions: countering unfair tax competition and fighting the financing of criminal activities. In the second chapter of the bachelor's thesis, the asymmetry and trends of investment in offshore zones were investigated, the dynamics were analyzed and the effectiveness of investments in offshore zones was evaluated, the negative consequences of the activity of offshore zones and ways to overcome them were identified. It is noted that Ukraine should follow world trends in the field of taxation and will go the way of increasing transparency and strengthening control of international structures from the point of view of the presence of elements of "artificiality" in them.ukOther