STATE REGULATION ASSET RESTRUCTURING PROCESSES BUSINESS ENTITIES IN CONDITIONS OF DEOFSHORIZATION

Abstract

The process of restructuring the assets of business entities in terms deofshoryzatsiyi economy can be divided into two types: intra and extra-. Internal restructuring processes of asset management — is the application of measures to change the structure and composition of the active side of the balance sheet that are held within the national jurisdiction. Extra assets restructuring process entities — is the application of measures to optimize tax planning through tax entity by using legal mechanisms foreign offshore jurisdictions. Indicators deofshoryzatsiyi Ukrainian economy may reduce the number of offshore companies that use Ukrainian entities and, on the other hand, the decrease in the value of commodity-money flows that are coming to our country through offshore jurisdictions. For the purpose of planning deofshoryzatsiyi Ukrainian economy, it is necessary to systematize the main reasons for which the Ukrainian entities are actively using offshore jurisdictions for extra restructuring assets in its business activities, namely: the difficulties of doing business in our country is associated with the property relations and imperfect tax system; competitive advantage provided by offshore Ukrainian business; imperfect structure of foreign investments in Ukraine.