Основні наукові підходи до визначення поняття «офшорні зони»

Abstract

Розглянуто основні наукові підходи до визначення поняття «офшорні зони». Проаналізовано позиції вітчизняних і зарубіжних учених із цього питання. Охарактеризовано сутність «офшорних зон». З’ясовано, що актуальність досліджуваної проблеми очевидна, оскільки сьогодні й у вітчизняній, і у зарубіжній науці немає єдиного підходу до розуміння поняття офшорних зон. Необхідність у цьому пояснюється тим, що за сучасних умов розвитку економічних відносин в Україні для уникнення сильного податкового навантаження українські підприємці шукають різні способи мінімізації податків. Одним із найефективніших інструментів є використання офшорних зон, які, своєю чергою, загрожують національній економічній безпеці нашої держави. This article examines the basic scientific approaches to the definition of «offshore area». He analyzes the positions of both domestic and foreign scientists on this. Characterized the essence of «offshore zones». The relevance of the research problem is obvious, because today both in domestic and foreign science there is no single approach scientists regarding understanding of the concept of «offshore zones». The need for this due to the fact that in modern conditions of development of economic relations in Ukraine in contrast to the strong tax burden Ukrainian entrepreneurs are looking for different ways to minimize taxes. One of the most effective tools is the use of offshore zones, which in turn threatens national economic security of our state. This fact determines the necessity of scientific study, the term «offshore zones». First of all, we should remember the origin of this term. Therefore, the term «offshore» is derived from the English word «offshore», which literally translated to English means «off the coast» or «far from the shore». In this regard, you should be careful of this diversity in terminology, and therefore it is advisable to use common terms. It is inappropriate to artificially complicate the spelling of the term, in this context, it is proposed that this term is not to write off-shore. On whether to simplify the writing offshore in the offshore, the double «f» in the English language requires that it be used both in Russian and in Ukrainian language. But this term can be used in numerous, and it is better to say the vast majority of normative acts with the same spelling of «offshore», so it should be considered common. With respect to the essence of the concept of «offshore zones», despite the diversity of approaches to its understanding, it can be concluded that the offshore area is the territory of another country, which has certain benefits regarding the taxation of foreign capital. Thus, the characteristic features of offshore companies are: simplified conditions for the registration and operation of companies, the secrecy of information, the company is registered in offshore must act outside of its territory. In addition, it is established that the term «offshore» to associate with the international perception of it, and to understand how a negative impact on the economic security of the state. Objective the international value of the offshore zone is negative because the capital flow into the country intentionally create certain incentives for foreign companies registered on its territory. Thus, a company based in the centre of the offshore zone, use the territory of the host country to conduct operations abroad, not actually are part of its economy, but only encroaching on the economic security of the state.