{"id":6669,"date":"2021-04-11T10:54:11","date_gmt":"2021-04-11T07:54:11","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=6669"},"modified":"2021-08-03T12:16:00","modified_gmt":"2021-08-03T09:16:00","slug":"%d0%bf%d1%80%d1%96%d0%be%d1%80%d0%b8%d1%82%d0%b5%d1%82%d0%b8-%d0%b4%d0%b5%d1%80%d0%b6%d0%b0%d0%b2%d0%bd%d0%be%d1%97-%d0%bf%d0%be%d0%bb%d1%96%d1%82%d0%b8%d0%ba%d0%b8-%d0%b4%d0%b5%d0%be%d1%84%d1%88","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=6669","title":{"rendered":"\u041f\u0440\u0456\u043e\u0440\u0438\u0442\u0435\u0442\u0438 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u0434\u0435\u043e\u0444\u0448\u043e\u0440\u0438\u0437\u0430\u0446\u0456\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432"},"content":{"rendered":"

<\/p>\n

\u041f\u0420\u0406\u041e\u0420\u0418\u0422\u0415\u0422\u0418 \u0414\u0415\u0420\u0416\u0410\u0412\u041d\u041e\u0407 \u041f\u041e\u041b\u0406\u0422\u0418\u041a\u0418 \u0414\u0415\u041e\u0424\u0428\u041e\u0420\u0418\u0417\u0410\u0426\u0406\u0407 \u041f\u041e\u0414\u0410\u0422\u041a\u0406\u0412<\/p>\n

PRIORITIES OF THE STATE POLICY OF DEOFFSHORIZATION OF TAXES<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438<\/strong>: 252-254. \u041d\u043e\u043c\u0435\u0440<\/strong>: \u2116<\/strong>1<\/strong>, 202<\/strong>1<\/strong> (2<\/strong>90<\/strong>)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u041b\u0443\u043f\u0430\u043a \u0420. \u041b.
\n\u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u0442\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e-\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442
\n\u041d\u0410\u041a\u041e\u041d\u0415\u0427\u041d\u0410 \u041d. \u0412.
\n\u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u0456\u0445 \u0441\u043f\u0440\u0430\u0432
\n\u041a\u0443\u043d\u0438\u0446\u044c\u043a\u0430-\u0406\u043b\u044f\u0448 \u041c. \u0412.
\n\u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0432\u0435\u0442\u0435\u0440\u0438\u043d\u0430\u0440\u043d\u043e\u0457 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0438 \u0442\u0430 \u0431\u0456\u043e\u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439 \u0456\u043c\u0435\u043d\u0456 \u0421.\u0417. \u0490\u0436\u0438\u0446\u044c\u043a\u043e\u0433\u043e<\/p>\n

Lupak R.
\nLviv Trade and Economic University
\nNakonechna N.
\nLviv State University of Internal Affairs
\nKunytska-Iliash M.
\nStepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2021-290-1-43<\/a><\/p>\n

\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 03.02.2021<\/p>\n

\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 05.03.2021<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

\u0412\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e \u043f\u0435\u0440\u0435\u0434\u0443\u043c\u043e\u0432\u0438, \u0437\u0430 \u044f\u043a\u0438\u043c\u0438 \u0432\u0438\u0434\u0456\u043b\u044f\u044e\u0442\u044c\u0441\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0441\u0442\u0438\u043a\u0438 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u043e\u0441\u0442\u0456 \u0440\u043e\u0437\u0440\u043e\u0431\u043b\u0435\u043d\u043d\u044f \u0442\u0430 \u0440\u0435\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u0434\u0435\u043e\u0444\u0448\u043e\u0440\u0438\u0437\u0430\u0446\u0456\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432. \u0412\u0438\u0434\u0456\u043b\u0435\u043d\u043e \u043f\u0435\u0440\u0435\u0432\u0430\u0433\u0438 \u0442\u0430 \u043d\u0435\u0434\u043e\u043b\u0456\u043a\u0438 \u043e\u0444\u0448\u043e\u0440\u0438\u0437\u0430\u0446\u0456\u0457 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438, \u0449\u043e \u0434\u043e\u0437\u0432\u043e\u043b\u0438\u043b\u043e \u0437\u0440\u043e\u0431\u0438\u0442\u0438 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438 \u043f\u0440\u043e \u043f\u0440\u0456\u043e\u0440\u0438\u0442\u0435\u0442\u043d\u0456\u0441\u0442\u044c \u0440\u0435\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u0432 \u043a\u0440\u0430\u0457\u043d\u0456 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u0434\u0435\u043e\u0444\u0448\u043e\u0440\u0438\u0437\u0430\u0446\u0456\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432. \u0412\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e \u043f\u0440\u0456\u043e\u0440\u0438\u0442\u0435\u0442\u043d\u0456 \u043d\u0430\u043f\u0440\u044f\u043c\u0438 \u0440\u0435\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u0434\u0435\u043e\u0444\u0448\u043e\u0440\u0438\u0437\u0430\u0446\u0456\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432: \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u0438\u0439; \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439\u043d\u0438\u0439; \u0442\u0435\u0445\u043d\u0456\u043a\u043e-\u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0439; \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u043e-\u0433\u0443\u043c\u0430\u043d\u0456\u0442\u0430\u0440\u043d\u0438\u0439; \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u043e-\u0440\u0435\u0441\u0443\u0440\u0441\u043d\u0438\u0439; \u0440\u0438\u043d\u043a\u043e\u0432\u043e-\u0456\u043d\u0444\u0440\u0430\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u043d\u0438\u0439; \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0438\u0439; \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u0439\u043d\u043e-\u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439\u043d\u0438\u0439. \u0417\u0433\u0456\u0434\u043d\u043e \u0456\u0437 \u043a\u043e\u0436\u043d\u0438\u043c \u043d\u0430\u043f\u0440\u044f\u043c\u043e\u043c \u0441\u0444\u043e\u0440\u043c\u043e\u0432\u0430\u043d\u043e \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u0434\u0435\u043e\u0444\u0448\u043e\u0440\u0438\u0437\u0430\u0446\u0456\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432.<\/p>\n

\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0434\u0435\u043e\u0444\u0448\u043e\u0440\u0438\u0437\u0430\u0446\u0456\u044f, \u043f\u043e\u0434\u0430\u0442\u043a\u0438, \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0430 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0430, \u043e\u0444\u0448\u043e\u0440\u043d\u0456 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0457, \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0432\u0438\u043f\u043b\u0430\u0442\u0438.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

The preconditions for distinguishing the main characteristics of the need to develop and implement a state policy of deoffshorization of taxes are identified. The importance of creating a regulated business environment in the country is indicated, in which the state ensures competitiveness, transparency, motivation of activity, and enterprises responsibly adhere to fiscal obligations. The advantages and disadvantages of offshorization of the economy are highlighted, which allowed to draw conclusions about the priority of the country\u2019s policy of tax deoffshorization. It is concluded that it is important to develop an effective system of monitoring and control over the use of offshore mechanisms by enterprises that create risks to economic development and worsen its security. The directions of realization of the state policy of deoffshorization of taxes are defined: normative-legal; financial and investment; technical and technological; social and humanitarian; economic resources; market and infrastructure; information-analytical; institutional and organizational. According to each direction the instruments of the state policy of deoffshorization of taxes are defined. Appropriate state policy should be implemented in the direction of reducing the attractiveness of offshore mechanisms and strengthening the tax liability of enterprises, while creating all possible conditions for this. The function of the state is, on the one hand, to provide sufficient motivation to increase the activity of offshore companies, and, on the other hand, to prevent budget losses of money capital, which can accumulate in the unfair use of offshore benefits. It is concluded that the state policy of tax offshoring should become one of the priorities in the country’s efforts to adapt to globalization.<\/p>\n

Keywords:<\/strong> deoffshorization, taxes, public policy, offshore territories, tax payments<\/p>\n

References<\/strong><\/p>\n

    \n
  1. Vasyltsiv T. G., Klipkova O. I., Lupak R. L., Mitsenko N. G., Mishchuk I. P. (2019). Monetary and financial policy of Ukraine: theoretical-empirical connections and priorities of state regulation. Financial and credit activity: problems of theory and practice. Vol. 4. \u2116 31. P. 320-330<\/li>\n
  2. Frolova L., Zhadko K., Ilyash O., Yermak S., Nosova T. (2021). Model for opportunities assessment to increase the enterprise innovation activity. Business: Theory and Practice. Vol. 22. \u2116 1. \u0420. 1-11<\/li>\n
  3. Vasyltsiv T. G., Lupak R. L. (2021). Stratehichni imperatyvy derzhavnoyi polityky protydiyi hibrydnym zahrozam ta zabezpechennya ekonomichnoyi bezpeky Ukrayiny [Strategic imperatives of the state policy of counteracting hybrid threats and ensuring economic security of Ukraine]. Ekonomika Ukrayiny. \u2116 2(711). P. 32-51<\/li>\n
  4. Havlovska N., Savina H., Davydova O., Savin S., Rudnichenko Y., Lisovskyi I. (2019). Qualitative substantiation of strategic decisions in the field of cost management using the methods of economic mathematical modeling. Tem Journal. Vol. 8. \u2116 3. \u0420. 959-971<\/li>\n
  5. Shevchuk V. O., Synchak V., Zaverbnyj A. S., Baranetska O. V. (2019). Determinants of the current account balance and output in Ukraine. Financial and credit activity: problems of theory and practice. Vol. 3. \u2116 30. \u0420. 186-195<\/li>\n
  6. Gontareva \u0406. V., Hutsul I. A., Tkachik F. P., Miroshnik O.Yu. (2018). Fiscal efficiency of administration of duties Ukraine. Financial and credit activity: problems of theory and practice. \u2116 3. \u0420. 133-142<\/li>\n
  7. Lupak R. L., Kunytska-Iliash M. V. (2017). Conceptual Relationships between the Systems of Ensuring the Economic Security of the State and the Implementation of the State Policy of Import Substitution. Problemy Ekonomiky. \u2116 2. P. 117-123<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[40],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/6669"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6669"}],"version-history":[{"count":5,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/6669\/revisions"}],"predecessor-version":[{"id":6918,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/6669\/revisions\/6918"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}