Офшорний банківський бізнес: проблема «витоку капіталу» з України
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Файли
Дата
2018
Автори
Васильківський, Д.М.
Галкіна, Ю.В.
Vasylkіvskyi, D.
Galkina, Y.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті розглянуто аспекти впливу офшорного банківського бізнесу на міжнародний банківський бізнес в цілому,
аналіз проблеми «витоку капіталу» з України. Думки більшості сучасних економістів сходяться сьогодні у тому, що
лібералізація міжнародної торгівлі є необхідним напрямком розвитку світової економіки. Доведено, що вірогідність
офшорного банківського бізнесу пояснюється можливістю уникнути оподаткування фізичних та юридичних осіб, обійти
чисельні обмеження ділових операцій та наявність конфіденційності.
The article considers aspects of the influence of offshore banking business on the international banking business as a wholе, analysis of the problem of "leakage of capital" from Ukraine. The views of most contemporary economists today agree that the liberalization of international trade is a necessary direction for the development of the world economy. It is proved that the probability of offshore banking business is explained by the possibility to avoid taxation of individuals and legal entities, to circumvent the numerous restrictions on business operations and the availability of confidentiality. Legal tax planning is not just well-adjusted accounting and proper compilation of balance sheets, but it also has the legal ability or not to pay any taxes in general, or to reduce their level to the minimum. Therefore, "offshore" (from the English offshore - "off-shore", "abroad") - this is one of the most famous methods of tax planning. It is based on the laws of many countries, which partially or completely exempt companies owned by individuals, but provided that the company does not have any income in that country, and the owners and management are not residents of the country. The problem of "leakage of capital" is by far the decisive factor for the Ukrainian economy. The "leakage of capital" is a phenomenon that is inherent not only for the Ukrainian economy. An important element of currency control is the control not only of economic entities, but also directly on the channels of "capital leakage" and of the institutions through which this "turn" is carried out. Implementation of economic reforms in Ukraine, the formation of a new system of state regulation of the Ukrainian economy, financial and banking spheres in general and the domestic currency market, in particular, all of this significantly lagged behind the pace of liberalization of these spheres. The consequence was that capital from the country began to be exported not so much in violation of the law, but bypassing the current legislative and regulatory norms, that is, in legal or legal forms, which are possible due to gaps in the legislation. Given the shortage of foreign exchange funds needed to service external liabilities and pay for investment imports, "capital flight" can become a major factor. For Ukraine, faced with the task of finding additional development resources, the problem of "capital leakage" has two aspects. One concerns the reduction of the volume of "capital leakage", and the second - the return of funds, which during the decade was withdrawn from the monetary circulation of the country. The outflow becomes an independent factor in the destruction of economic potential. The outflow of the largest part of currency funds was caused by non-return of export currency earnings, non-receipt of goods and services for repayment of advance payments for imports. The situation in which Ukraine has appeared in recent years, requires the adoption of immediate decisions. In general, the most attractive for Ukraine is the institutional system of currency control, which is based on the central bank and executive authorities. It contributes to strengthening the economic security of the state, increasing its external attractiveness, stabilizing the national monetary unit. For Ukraine today it is espe
The article considers aspects of the influence of offshore banking business on the international banking business as a wholе, analysis of the problem of "leakage of capital" from Ukraine. The views of most contemporary economists today agree that the liberalization of international trade is a necessary direction for the development of the world economy. It is proved that the probability of offshore banking business is explained by the possibility to avoid taxation of individuals and legal entities, to circumvent the numerous restrictions on business operations and the availability of confidentiality. Legal tax planning is not just well-adjusted accounting and proper compilation of balance sheets, but it also has the legal ability or not to pay any taxes in general, or to reduce their level to the minimum. Therefore, "offshore" (from the English offshore - "off-shore", "abroad") - this is one of the most famous methods of tax planning. It is based on the laws of many countries, which partially or completely exempt companies owned by individuals, but provided that the company does not have any income in that country, and the owners and management are not residents of the country. The problem of "leakage of capital" is by far the decisive factor for the Ukrainian economy. The "leakage of capital" is a phenomenon that is inherent not only for the Ukrainian economy. An important element of currency control is the control not only of economic entities, but also directly on the channels of "capital leakage" and of the institutions through which this "turn" is carried out. Implementation of economic reforms in Ukraine, the formation of a new system of state regulation of the Ukrainian economy, financial and banking spheres in general and the domestic currency market, in particular, all of this significantly lagged behind the pace of liberalization of these spheres. The consequence was that capital from the country began to be exported not so much in violation of the law, but bypassing the current legislative and regulatory norms, that is, in legal or legal forms, which are possible due to gaps in the legislation. Given the shortage of foreign exchange funds needed to service external liabilities and pay for investment imports, "capital flight" can become a major factor. For Ukraine, faced with the task of finding additional development resources, the problem of "capital leakage" has two aspects. One concerns the reduction of the volume of "capital leakage", and the second - the return of funds, which during the decade was withdrawn from the monetary circulation of the country. The outflow becomes an independent factor in the destruction of economic potential. The outflow of the largest part of currency funds was caused by non-return of export currency earnings, non-receipt of goods and services for repayment of advance payments for imports. The situation in which Ukraine has appeared in recent years, requires the adoption of immediate decisions. In general, the most attractive for Ukraine is the institutional system of currency control, which is based on the central bank and executive authorities. It contributes to strengthening the economic security of the state, increasing its external attractiveness, stabilizing the national monetary unit. For Ukraine today it is espe
Опис
Ключові слова
офшорний банківський бізнес, компанія, банк, економіка, офшорні зони, банківська система, капітал, offshore banking business, company, bank, economy, offshore zones, banking system, capital
Бібліографічний опис
Васильківський, Д.М. Офшорний банківський бізнес: проблема «витоку капіталу» з України [Текст] / Д. М. Васильківський, Ю. В. Галкіна // Вісник Хмельницького національного університету. Економічні науки. – 2018. – №1. – С. 118-121.