BUSINESS INFORM №3-2017

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Section: Finance, Money Circulation and Credit
UDC 336.228.32:336.227.3:336.227.2
Synyutka N. H., Synyutka O. M.
The Historical Perspective of Formation of Offshore Jurisdictions as the Global System of Tax Evasion (p. 249 - 253)
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 been provided. The authors suggest, as a timely measures, establishing a coordinated international campaign to counter the aggressive tax planning. For the purpose of stabilization of the internal capital markets, as well as success of the fiscal control, the main directions of the anti-offshore policy have been proposed as follows: unification of the taxation rules for residents and non-residents within the offshore countries; global limitation of the bank secrecy along with transparency of information for the taxation purposes, ensuring transparency of ownership and tracing of end the beneficiaries of assets; changing the model convention for the avoidance of double taxation and the data exchange.
Keywords: aggressive tax planning, offshore, tax administration, tax control, tax haven, anti-offshore policy, fiscal policy.
Bibl.: 15.

Synyutka Nataliya H. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]
Synyutka Oleg M. – Candidate of Sciences (Economics), Head, Lviv Regional State Administration (18 Vynnychenka Str., Lviv, 79008, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Synyutka, Nataliya H., and Synyutka, Oleg M. (2017) “The Historical Perspective of Formation of Offshore Jurisdictions as the Global System of Tax Evasion.” Business Inform 3:249–253.

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