LEGAL REGULATION OF DE-OFFSHOREIZATION IN THE FINANCIAL LAW OF UKRAINE

In the article from the standpoint of the modern theory of the state and law and financial law, based on the current legislation and normative acts of the Organization for Economic Cooperation and Development of the European Union, the theoretical and practical aspects of the legal regulation of de-offshorization in the financial law of Ukraine are considered. The topicality of the topic is due to the need to improve national legislation with the aim of comprehensively justifying the improvement of the efficiency of the economy, regulating the payment of income tax of Ukrainian enterprises. A definition of the term de-offshorization in relation to measures to reduce income tax and material assets is proposed. De-offshoreization is a set of legal measures aimed at preventing the illegal or unfair use of companies registered in offshore zones or which are links in financial chains that include offshore companies, and their benefits in the form of a reduction in the tax burden and concealment of information about the true owners of assets when carrying out cross-border entrepreneurial activity or cross-border ownership of assets, creation of prerequisites for return of capital. In the course of the study, general philosophical and special research methods of legal phenomena were applied in the context of legal regulation in the field of de-offshoreization. The regulatory framework for the legal regulation of de-offshoreization of the country's economy has been defined.