publication . Article . 2017

The Historical Perspective of Formation of Offshore Jurisdictions as the Global System of Tax Evasion

Synyutka Nataliya G.; Synyutka Oleg M.;
Open Access English
  • Published: 01 Mar 2017 Journal: Bìznes Inform (issn: 2222-4459, eissn: 2311-116X, Copyright policy)
  • Publisher: Research Centre of Industrial Problems of Development of NAS of Ukraine
Abstract
The aim of this publication is improving the knowledge about the genesis of formation of offshore jurisdictions. The article characterizes the historical stages of origination of tax havens on the basis of theoretical generalizations and comparing the results of studies and publications on the specified issues. The article identifies the main groups of tax havens: offshores of the colonies of the former British Empire; the European havens; the group of simulators (such as Panama, Uruguay, Dubai), new havens in the countries with transition economy and in African countries. A comprehensive list of offshores in terms of actors by the domestic classification has be...
Subjects
free text keywords: aggressive tax planning, offshore, tax administration, tax control, tax haven, anti-offshore policy, fiscal policy, Business, HF5001-6182
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Article . 2017

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