The article is dedicated to the development of mathematical models to solve the real scientific task of supporting tax policies for counter-acting tax planning of multinational companies (MNCs) that are working in the field of production and engineering, forming the scheme international prosecutor, from the position of national welfare. Based on the analysis of the existing models of international taxes and on the peculiarities of the real mechanism of tax regulation of capital movement, new models have been developed with a balance orientation. The main points for this balance are: a) an approach aimed at determining the final results of international taxation from the perspective of national economies; b) Take as an example the gap between tax planning measures by multinationals and measures contrary to government tax planning. The approval of models with the case study of the multi-level structure in which, to counteract the tax planning of multinational companies, the Government uses rules of controlled transactions, demonstrated that due to the possibility of development of multinational companies in convenient and extraterritorial jurisdictions, for Government the final result of the application of these rules can be negative. Instead of additional income, you risk reducing the tax base and reducing budget income; And from the perspective of national welfare, this implies losing the income and capital of multinational companies. It is considered important that the rules for the taxation of multinational companies should not focus on taxes as such, but should encourage the maintenance of capital within the territory or facilitate the return of previously disinvested income.
Research background: The real sector plays a crucial role in the country’s economy. It is he who serves as the economic basis for creating an additional product, in close connection with the financial sector. Today, the concept of “real sector of the economy” is used very actively both in economic science and in economic practice. Favourable macroeconomic factors lead to investment in the real sector and increase the competitiveness of production, both the economy of the individual state and the global economy as a whole. Research aimed at improving the efficiency of the real sector through the development of financial mechanisms to support it on a global scale is therefore highly relevant to the economic security of individual countries and the world economy. Purpose of the article: identification of current problems and ways of improvement, financial mechanisms to stimulate the real sector of the economy to ensure economic security of the state Methods: spatio-temporal analysis of the identified indicators of balanced development of the regional economy in order to ensure economic security. Findings & Value added: Findings & Value added: proposed ways to develop effective financial mechanisms to stimulate the real sector of the economy can be used in the development of economic security strategies for regions and federal districts
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.