离岸外包对国家经济安全的威胁:原因和应对方法

V. Hobela, S. Melnyk
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引用次数: 6

摘要

从乌克兰向离岸司法管辖区的资本外流量已经变得相当大,对国家的经济安全构成威胁,然而,去离岸经济的措施并不有效。因此,除了国家的税收政策外,本研究还旨在确定影响经济离岸水平的因素,并制定国家经济去离岸化的措施。本研究运用了一般和特殊的认知方法、经济学、数学和统计分析方法、演绎法和理论概括法。对离岸外包作为一个经济范畴进行了理论分析,确定了世界经济离岸外包的规模及其对国家经济安全的影响,从而证实了所选研究课题的相关性。强调了除逃税外影响经济离岸水平的主要因素。提出了确定资本流出总额的方法和算法,并进行了2013-2019年乌克兰资本流出总额的计算。进行了相关分析,以确定某些因素对乌克兰经济离岸外包水平的影响程度。建立了这些因素影响的数学模型(x1, x2…xn)在经济离岸外包水平(y),从而可以确定导致乌克兰资本外流量增加的最主要因素。对乌克兰的企业掠夺水平、离岸外包系数和资本流出量进行了比较,得出了它们之间稳定的相互依存关系的结论。在此基础上,提出了乌克兰经济安全局创建和组建过程中乌克兰经济“去离岸化”的主要途径。建议在指定的局内设立一个司,执行打击突袭和侵犯商业实体产权的职能。人们认为,这些措施将有助于经济的“去离岸化”,并确保国家的经济安全。研究结果可用于形成对离岸外包的立法和制度支持,确保国家的经济安全。特别是,根据结果,建议形成新成立的乌克兰经济安全局的主要工作方向和职能
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Offshoring as a Threat to the National Economic Security: Causes and Ways to Counteract
The volume of capital outflows from Ukraine to offshore jurisdictions has become quite large and poses a threat to the economic security of the state, however, measures to de-offshorise the economy are not effective. Therefore, this study is aimed at identifying factors that affect the level of offshoring of the economy, in addition to the state's tax policy, and at developing measures to de-offshorise the state economy. The study used general and special methods of cognition, economic, mathematical, and statistical analysis, the method of deduction and theoretical generalisation. A theoretical analysis of offshoring as an economic category is carried out, the scale of offshoring of the world economy and its impact on the economic security of the state is determined, which substantiated the relevance of the chosen research topic. The main factors influencing the level of offshoring of the economy, except for tax evasion, are highlighted. A methodology and algorithm for determining the total amount of capital outflow are proposed and calculations of the total amount of capital outflow from Ukraine for 2013-2019 are carried out. A correlation analysis was carried out to determine the level of influence of certain factors on the offshoring level of the Ukrainian economy. A mathematical model of the influence of these factors is constructed (x1 , x2 ... xn ) at the level of offshoring of the economy (y), which allowed identifying the factors that most contribute to the increase in the volume of capital outflows from Ukraine. A comparison of the level of corporate raiding, the coefficient of offshoring and the volume of capital outflow from Ukraine is carried out, and a conclusion is made about their stable interdependence. Based on the results of the study, the main ways of de-offshoring of the Ukrainian economy in the process of creating and forming the Bureau of Economic Security of Ukraine are developed. It is proposed to create a division within the specified bureau that will perform the functions of countering raiding and violation of property rights of business entities. It is assumed that these measures would contribute to the de-offshoring of the economy and ensure the economic security of the state. The findings of the study can be used to form legislative and institutional support for deoffshoring and ensure the economic security of the state. In particular, based on the results, it is recommended to form the main directions of work and functions of the newly created Bureau of Economic Security of Ukraine
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