Offshorization as Main Problem of Holding Groups Taxation
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2016, Vol 1, Issue 178
Abstract
At this article, we have analyzed and systematized the conditions of holdings' activity to reduce the taxation level in countries and on the territory of special, so-called offshore, jurisdiction. In addition, we have made a suggestionhow to regulatean offshore capital flows inorder to prevent from tax frauds.
Authors and Affiliations
Yulia Petlenko, Arthur Ivanov
THE IMPORTANCE OF INVESTING IN EDUCATION FOR SUSTAINABLE HUMAN DEVELOPMENT. THE CASE OF ROMANIA
In this article, we expect to underscore the importance of investment in education for sustainable human development by analysing the degree of correlation and interdependence that exists in Romania, between the Human De...
FORMATION OF THE ENTITY'S ACCOUNTING POLICIES WITH REGARD TO RELATED PARTIES
The article solved the problem concerning the development and practical application of accounting policies with regards to related parties. One element of the company's accounting policies is to establish the principles...
THE SIMON KUZNETS'S INFLUENCE ON THE DEVELOPMENT OF ECONOMETRICS AND ENVIRONMENTAL ECONOMICS
S. Kuznets's empirical and theoretical researches of the economical growth and economical development, made in 1940 – 1960th, became a main source for upgrading the econometrical models of those processes. The ideas of S...
CRYPTOCURRENCY: ERA AND FIELD OF FINANCIAL INNOVATIONS
Essence of cryptocurrencies is considered in the article, their risks and prospects of development in Ukraine and world. Advantages and disadvantages of crypto currency are described. Positions of foreign central banks a...
ACCOUNTING ESTIMATION OF LIABILITIES OF ENVIRONMENTAL ACTIVITY
Environmental protection is one of the main stream in business development.The purpose of this research is to identify how company should account their environmental liability. The article consists of National Accounting...