ТЕНДЕНЦИИ РАЗВИТИЯ ОФШОРНЫХ ЗОН И ИХ ВЛИЯНИЕ НА ГЛОБАЛЬНУЮ ЭКОНОМИКУ
Аннотация
Offshore financial services are one of the most frequently used tax optimization methods at this stage of the world economy development. Offshore activity schemes are currently widely used in the modern economy, and the use of the offshore mechanism has become a global phenomenon. Some economists estimate that the wealth of households in offshore tax havens is equivalent to 10% of global GDP. The relevance of this phenomenon is due to the fact that in the current economic conditions it is becoming more difficult to maintain an increased level of taxation, since as economic development increases, individuals and the largest multinational companies get more freedom to use economic opportunities abroad. A prominent level of taxation leads to large economic losses. These tax losses are especially devastating for low-income countries, which lose half of their total health budgets each year to global tax abuses. Tax havens are still a global problem.
The purpose of the thesis is to study the development trends of offshore jurisdictions and assess their impact on the economies of countries.
To achieve this goal, the following tasks were identified:
– study the basic concepts associated with offshore zones, classify their types, and determine their essence;
– explore the stages of development of offshore zones;
– explore the legal regulation of offshore jurisdictions;
– assess the current state of offshore jurisdictions and determine their place in the global economy;
– analyze the impact of offshorization on the economies of countries;
– assess the prospects for anti-offshore regulation;
– identify issues related to offshoring and sustainable development.
The object of research is offshore zones as a tool for tax optimization.
The subject of the research is the process of offshorization of national economies as a factor influencing public welfare.
During the study, the following methods were used: comparative analysis, SWOT-analysis, and econometric analysis.
The information base was data published in the scientific and periodical press, official statistics, scientific articles in the study area by foreign and Russian specialists.
In the first chapter, the theoretical foundations of offshore zones, related concepts, their essence, classification, and types are considered, the evolutionary stages of development of offshore territories in world practice are studied.
In the second chapter, the analysis of the current state of offshore territories and their role in the global economy was conducted, the main methods of anti-offshore regulation were considered, the problems of offshorization and their impact on sustainable development were identified.
The work consists of an introduction, which reflects the relevance of the research topic, subject, object, goals, and objectives, two chapters that reveal the essence of the work, as well as a conclusion, bibliographic list, and applications.
The SWOT analysis proved that offshore corporate structures, found in the legislation of various tax havens, have a number of advantages and attractive characteristics, one of the most important being the absence of taxation of income received outside the territory of registration.
Based on an econometric study, it was revealed that offshore companies have a negative impact on the country's economic growth, but not immediately, but after a certain amount of time, namely after a year. Consequently, the influence of offshore companies on the growth of the economies of the countries under study has a negative effect extended over time.
The purpose of the thesis is to study the development trends of offshore jurisdictions and assess their impact on the economies of countries.
To achieve this goal, the following tasks were identified:
– study the basic concepts associated with offshore zones, classify their types, and determine their essence;
– explore the stages of development of offshore zones;
– explore the legal regulation of offshore jurisdictions;
– assess the current state of offshore jurisdictions and determine their place in the global economy;
– analyze the impact of offshorization on the economies of countries;
– assess the prospects for anti-offshore regulation;
– identify issues related to offshoring and sustainable development.
The object of research is offshore zones as a tool for tax optimization.
The subject of the research is the process of offshorization of national economies as a factor influencing public welfare.
During the study, the following methods were used: comparative analysis, SWOT-analysis, and econometric analysis.
The information base was data published in the scientific and periodical press, official statistics, scientific articles in the study area by foreign and Russian specialists.
In the first chapter, the theoretical foundations of offshore zones, related concepts, their essence, classification, and types are considered, the evolutionary stages of development of offshore territories in world practice are studied.
In the second chapter, the analysis of the current state of offshore territories and their role in the global economy was conducted, the main methods of anti-offshore regulation were considered, the problems of offshorization and their impact on sustainable development were identified.
The work consists of an introduction, which reflects the relevance of the research topic, subject, object, goals, and objectives, two chapters that reveal the essence of the work, as well as a conclusion, bibliographic list, and applications.
The SWOT analysis proved that offshore corporate structures, found in the legislation of various tax havens, have a number of advantages and attractive characteristics, one of the most important being the absence of taxation of income received outside the territory of registration.
Based on an econometric study, it was revealed that offshore companies have a negative impact on the country's economic growth, but not immediately, but after a certain amount of time, namely after a year. Consequently, the influence of offshore companies on the growth of the economies of the countries under study has a negative effect extended over time.