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Использование оффшорных Ме ханизмов уклонения от уплаты налогов среди угроз эконо мической безопасности Украины

Использование оффшорных Ме ханизмов уклонения от уплаты налогов среди угроз эконо мической безопасности Украины

Abstract

В статье исследуется явление уклонения от налогообложения с использованием оффшорных механизмов, особенности его существования в Украине и возможные последствия в контексте национальной экономической безопасности.

The article examines the phenomenon of tax evasion using offshore arrangements, features of its existence in Ukraine and possible implications in the context of national economic security.

Keywords

ПОДАТКИ, УХИЛЕННЯ ВіД ОПОДАТКУВАННЯ, ОФШОРНі ЦЕНТРИ, ОФШОРНі ТЕРИТОРії, ПРЯМі іНОЗЕМНі іНВЕСТИЦії, ЕКОНОМіЧНА БЕЗПЕКА, НАЛОГИ, УКЛОНЕНИЕ ОТ НАЛОГООБЛОЖЕНИЯ, ОФФШОРНЫЕ ЦЕНТРЫ, ОФФШОРНЫЕ ТЕРРИТОРИИ, ПРЯМЫЕ ИНОСТРАННЫЕ ИНВЕСТИЦИИ, ЭКОНОМИЧЕСКАЯ БЕЗОПАСНОСТЬ

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold