Modelling the Trajectory of Implementing the Offshore Mechanism of Taxation Optimization Within the Conditions of International Tax Competition

Abstract

The paper presents justification of the taxation optimization principles within the conditions of the tax competition. The concept of modelling the trajectory of implementing the offshore mechanism of business entities' taxation optimization is presented. The model of the trajectory of implementing the offshore mechanism of taxation optimization is developed.

Ways To Improve The Russian Model Of Vat Refunds On Goods Export

“…But if there is a transition to a sales tax, it will lead to the disappearance of leverage to stimulate exports through tax refunds. Since there can be no question of a return (Grundel et al, 2018). Taking into account the experience of the PRC, and borrowing it, we can get a quality solution to the problem of VAT refund.…”