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Fiscal Security Of The States In Current Conditions Of Transformation Of The World Economy

100%

Lutsyshyn Z. , Katrych O. , Yuzhanina N.

MIND Journal

2020

nr 10

1-21

The article analyzes the essence and problems of financial security, in particular the fiscal security of states. A fundamental analysis was carried out that allowed to rank countries according to their level of development, analyze tax rates in these countries and make hypotheses. The evolution of the concept of state security was studied, the theoretical approaches of different countries to determine the nature and methodology of financial security calculations were generalized. According to the methodology specified in the regulations of selected countries with the so-called "normal" step (supset) for each country, the financial security indicators were calculated separately. An integral part of financial security is the fiscal security of the state, because achieving stability in this area in the current conditions of economic instability is a state criterion, based on financial security and standard of living.

New Architecture Of Business Off-shorization Relationships In Vector: BEPS Rules – Cryptocurrency

100%

Katrych O. , Frolova T. , Yuzhanina N.

MIND Journal

2021

nr 11

The article analyzes the current practice of organizational and legal regulation of offshore business in the world in the context of unification of the national fiscal and tax system, erosion of the tax base and tax evasion. Based on a study of OECD tax transparency standards, the motivational components of the revision of international agreements on the avoidance of double taxation and the implementation of international rules on taxation of controlled foreign companies (CFC) in the legislation have been identified. The peculiarities of a new type of tax evasion due to the use of cryptocurrency have been studied. Analyzed as the rules of tax transparency are not prepared for the new dimension of finance, in addition to the above, the analysis of the "boom" of cryptocurrency, namely Bitcoin. The directions of introduction of tax practice on restriction of ways of withdrawal of profits in offshore jurisdictions based on provisions of the BEPS Action Plan and rules of CFC in the legislation of Ukraine are revealed.