RESEARCH METHODOLOGY FOR OFFSHORE COMPANY ACTIVITIES
DOI:
https://doi.org/10.5755/j01.em.18.3.4210Keywords:
offshore companies, research methodology, tax reduction, tax evasionAbstract
Using offshore companies as a business model allows businesses worldwide to reduce taxes paid to national budgets. Public authorities show an interest in analysing the economic activities of offshore companies in order to develop methodologies and tools for the control of the scope of activities and of financial flows that do not reach national budgets.
Recent scientific and practical studies and research papers cover some of the aspects of offshore business, i.e. analyse the amount of financial assets hidden in offshore centres, capital inflows to offshore centres, etc.
However, no evidence was found about research concerning the impact of offshore companies on national budgets and public finance. The paper will cover the aforementioned topic.
