| dc.contributor.author | Liubov, Vodianka | |
| dc.contributor.author | Stoliarchuk, Yaroslava | |
| dc.contributor.author | Tokar, Volodymyr | |
| dc.contributor.author | Turolev, G | |
| dc.contributor.author | Штерма, Татьяна | |
| dc.date.accessioned | 2021-11-18T15:17:28Z | |
| dc.date.available | 2021-11-18T15:17:28Z | |
| dc.date.issued | 2021 | |
| dc.identifier.citation | Stoliarchuk, Y., Tokar, V., Turolev, G., Vodianka, L., Shterma, T. (2021). Offshore Economy Tendencies And Challenges: Case Study Of Ukraine. Financial and Credit Activity: Problems of Theory and Practice, 4(39), 335–348 | uk_UA |
| dc.identifier.issn | 2306-4994 | |
| dc.identifier.issn | 2310-8770 | |
| dc.identifier.uri | https://archer.chnu.edu.ua/xmlui/handle/123456789/1579 | |
| dc.description.abstract | The paper aims at disclosing the nature of offshore tools used for the withdrawal
of capital from Ukraine, as well as suggesting measures to be undertaken by Ukrainian authorities
to improve the current situation. The authors apply comparative analysis to find the data
discrepancy between State Statistics Service of Ukraine and Eurostat on export-import operations
between Ukraine and the EU to determine the volumes of tax evasion and avoidance in Ukraine.
The article states that dynamic internationalization of financial and economic operations of
Ukrainian business entities in recent decades had negative effects on national welfare due to their
maneuvering of capital between affiliated units via transfer pricing and intensifying their
offshorization using transborder movement of commodities, services, and factors of production
resulting in the reduction of budget tax revenues, increasing the scale of cross-border outflow of
capital, strengthening the strategic control of foreign countries over the production facilities of
Ukraine, as well as significantly undermining national tax security, macroeconomic and social
balance.
Thus, Ukrainian regulatory bodies must take measures aimed at deoffshorization of business
activities, structural modernization of the national economy, dynamization of macroeconomic
growth, regulation of inflation and increasing the volume of foreign direct investments in Ukraine. | uk_UA |
| dc.description.sponsorship | бізнесу та управління персоналом | uk_UA |
| dc.language.iso | en | uk_UA |
| dc.subject | multinational companies | uk_UA |
| dc.subject | offshore | uk_UA |
| dc.subject | offshore financial centers | uk_UA |
| dc.subject | offshorization | uk_UA |
| dc.subject | tax avoidance | uk_UA |
| dc.subject | tax haven | uk_UA |
| dc.subject | Ukraine | uk_UA |
| dc.title | OFFSHORE ECONOMY TENDENCIES AND CHALLENGES: CASE STUDY OF UKRAINE | uk_UA |
| dc.type | Article | uk_UA |
