CAPITALS AMNESTY: INTERNATIONAL EXPERIENCE AND DESHADOWING PROSPECTS FOR UKRAINE
DOI:
https://doi.org/10.29038/2411-4014-2018-03-7-15Keywords:
Capital amnesty; Тax amnesty; Economy deshadowing; International experience; Repatriation of financial resources.Abstract
The publication is devoted to solving the problem of the amnesty of shadow capitals at the global level as an important financial leverage for economy deshadowing. The considerable international experience of conducting economic amnesties as a realization of a certain compromise agreement, which involves the official recognition of the fact of the forced shadow activity implementation, is researched. Compulsory key conditions and potential parameters are proposed that will greatly contribute to the successful implementation of the capital amnesty under the current conditions of the national economy.
References
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Burova, N. (2006). Ob izuchenii tenevoi I nelegalnoi deiatelnosti za rubezhom [About the study of shadow and illegal activity abroad]. Voprosy statistiki, 6, 14–20 [in Russian].
Varnalii, Z. (2009). Detinizatsiia ekonomiky yak chynnyk zabezpechennya natsionalnoi bezpeky Ukrainy [Economy deshadowing as a factor of ensuring the national security of Ukraine]. Naukovyy visnyk Lvivskoho derzhavnoho universytetu vnutrishnikh sprav, 1, 3–20 [in Ukrainian].
Darimbetov, B., Spanov, M. (2001). Tenevaia ekonomika v Kazakhstane: istichniki i mekhanizmy realizatsii [Shadow economy in Kazakhstan: sources and mechanisms of implementation]. Sotsiologicheskiie issledovaniia, 12, 46–53 [in Russian].
Zakon Respubliky Kazakhstan «Pro amnistiyu hromadyan Respubliky Kazakhstan u zviazku z lehalizatsiieiu nymy kapitaliv» (2 kvitnya 2001 r.) [Law of the Republic of Kazakhstan «On Amnesty of Citizens of the Republic of Kazakhstan in Connection with the Legalization of Their Capital» (2001, 2 April)] [in Ukrainian].
Zakon Ukrayiny «Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy shchodo osoblyvostei utochnennia podatkovykh zoboviazan z podatku na prybutok pidpryiemstv ta podatku na dodanu vartist pid chas zastosuvannia podatkovoho kompromisu» (№ 63-VIII vid 25 hrudnia 2014 roku) [Law of Ukraine «On Amendments to the Tax Code of Ukraine Regarding the Specification of Tax Obligations Clarification on Enterprise Profit Tax and Value Added Tax When Applying a Tax Compromise» (No. 63-VIII of December 25, 2014)]. (2015). Vidomosti Verkhovnoii Rady, 6, 38 [in Ukrainian].
Krichevskii, N. (2006). Amnistiia kapitalov: zarubezhnyi opyt I rossiiskiie perspektivy [Amnesty of Capital: Foreign Experience and Russian Perspectives]. Finansy, 9, 27–30 [in Russian].
Kulekeiev, Zh. (1997). Tenevaia ekonomika v Kazakhstane [Shadow economy in Kazakhstan]. Ekonomika Kazakhstana, 1, 76–77 [in Russian].
Levenkov, N., Stakh, N. (2004). Ekonomicheskaia amnistiia kapitala [Capital economic amnesty]. Bankauski vesnik, 13(270), 18–22 [in Russian].
Ofitsiyna veb-storinka «Tsentr Razumkova» (data zvernennia: 12.08.2018) [The official website of the Razumkov Center (Last accessed: 12.08.2018)]. URL: www.uceps.org [in Ukrainian].
Varnaliia, Z. (2006). Tiniova ekonomika: sutnist, osoblyvosti ta shliakhy lehalizatsii: monohrafiia [Shadow economy: essence, features and ways of legalization: monograph.]. Kyiv, 576 [in Ukrainian].
Farrel, D. Skrytyie ugrozy neformalnoi ekonomiki (data zvernennia: 12.08.2018) [Hidden threats to the informal economy]. URL: vestnikmckinsey.ru/goverment/skryhtyhe-ugrozyh-neformal-noj-ehkonomiki (Last accessed: 12.08.2018) [in Russian].
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Published
2018-09-30
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Section
ECONOMIC THEORY AND HISTORY OF ECONOMIC THOUGHT
How to Cite
[1]
2018. CAPITALS AMNESTY: INTERNATIONAL EXPERIENCE AND DESHADOWING PROSPECTS FOR UKRAINE. Economic journal of Lesya Ukrainka Volyn National University. 3, 15 (Sep. 2018), 7–15. DOI:https://doi.org/10.29038/2411-4014-2018-03-7-15.
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