Abstract: The author proves that the global crisis, on the one hand, hit government revenues of the EU and, on the other hand, pushed the business to work towards minimization of tax, which increased critics of offshore zones. The author describes examples and motives of supporters and opponents of offshore zones. The measures of the EU to strengthen control over countries with offshore jurisdiction are provided. The author also predicts trends in the development of tax policy of the European Union as a result of undertaken measures and innovations. In her research Idrisova has used general scientific and private-scientific researh methods (analysis, synthesis, deduction, analogy, generalization, dialectical, formal-logical, formal and legal methods). The author concludes that along with the international pressure, there is a significant tightening of national policy conducted by anti-offshore countries. The author describes the two main objectives of such policy, the desire of member states to reduce the use of schemes to minimize taxation using offshore financial schemes; and expansion of international cooperation in obtaining financial information, including the real beneficiaries of offshore companies.

Keywords: jurisdiction, anti-offshore policies, offshore zone, taxes, tax policy, Euro Union, financial system, offshore business, offshore, offshore geopolitics.

Abstract: The subject of the present research is the development of income taxation in Germany duruing the XIXth – the 1st part of the XXth century. The research is focused on the Weimar period as the key period in formation of the German income tax, which later became the central part of the integrated tax system of the German state. While analyzing the legislation and archives, the author features out the main development steps of the income taxation, their main characteristics and role in resolving acute social-economic problems (budget deficit, high level of exchange inflation, pauperization of German population). The diachrone variation of the comparative method is used in combination with the historical method and technical legal method. The author comes to the conclusion that in the presented periods the task of ensuring the taxation effectiveness under circumstances of the budget deficit was resolved by elaborating a new approach to the definition of the income and by inventing a new modification of income tax - wage tax. Vulnerable segments of the population was guaranteed by the institution of non-taxable income. 

Keywords: income tax, income, tax revenues, tax law, taxation, German Empire, system of taxes, financial reform, legislation, fiscal regulation.

Abstract: The research subject of this article is the anti-crisis measures proposed at the G20 summit to combat offshore zones and their negative impact on the stability of the global economy. The author of the article has shared his opinion regarding the fundamental decisions on reforming the global tax policy and analyzed regulations that were designed to make international business more transparent and to limit the outflow of national capital as well as international experience in combating offshore including the experience of Russia, the United States and the European Union. In her research the author has applied general research methods (comparison, analysis, synthesis, abstraction and generalization) and specific research methods (formal dogmatic method, comparative law method, etc.). It is concluded that the global economic and financial crisis, which revealed and exacerbated a number of problems of the modern financial system, has attracted special attention to the phenomenon of the offshore. The main emphasis of the international anti-offshore policy is made on the transparency of the offshore jurisdictions from the point of view of availability of information to detect violations of national laws.

Keywords: national legislation, offshore, anti-offshore policies, offshore zone, taxes, tax policy, European Union, United States, tax haven, financial system

Abstract: The study analyzes the experience accumulated during the active state regulation of the economy and increased government involvement in economic activities in the Weimar Republic in Germany (1919 - 1933 gg.), in particular legal regulation of reich taxes and other budget revenues. Special attention is paid to the relationship between financial powers of the various branches of government (executive and legislative), various bodies of executive power as well as various levels of governance in the federal structure of the German Empire. The study applies formal dogmatic method in combination with the use of neighbouring legal sciences: constitutional and financial law. It is concluded that in the early 20th century the taxes in Germany as the main form of budget revenues were governed by the constitutional and tax law. The legislator attempted to make the Constitution "flexible" and to this aim added financial rulemaking in management of various government payments.  

Keywords: economy, fiscal powers, Weimar Republic, legal regulation, allocation of authorities, finance department, special payments, reich taxes, government regulation, taxation

Abstract: The author of this article analyzes the transformations of the Tax Law’s general section provisions which were established in the German Tax Code of 1919 and further developed in the 1977’s Act, as well as their relevance to German constitution. Rethinking of conceptual approaches to taxation, the evolution of tax Law definitions, tax and appeals procedures, violations Law, is performed from the legal history perspective. The author chooses the diachronic aspect of the comparative Law method (researching the evolution of Law), in combination with the historical analysis method of social and economic conditions for tax law development. The formal legal method is also used, as necessary for researching high-quality legal technique normative acts, such as the ones being studied. The author follows the thread of a continuous succession of German tax Law’s general provisions which are supported by a flexible approach to its improvement, in the environment of various economic factors that lead to rethinking of the role of tax law in regulating social relations in 1960s. The changes to administrative and criminal Law also served as triggers for this process, along with the increase of volume and complexity of tax legislation at large. The author proposes a thesis that affirmation of public Law foundations, as reflected in the 1970’s general tax Law provisions, was the result of a much broader process of solidifying the role of the state in regulating social relations.

Keywords: conceptual approaches, taxation, tax procedure, appeals, fiscal bodies, tax offenses, German Law, court practice, Federal Constitutional Court, normativism.

Abstract: This article concerns constructions used when regulating budget incomes. The author evaluates the improvement of efficiency of legal regulation of budget incomes based on the tax law of Ukraine. The author points out the contradictions in the legal mechanism due to the inconsistencies in the nature and type constructions. The article includes detailed analysis of the provisions of the Tax Code of Ukraine, the Budget Code of Ukraine and other normative acts in the sphere of financial law. Special attention is paid to the legal regulation in the Republic of Crimea. The article includes analysis of problems of Ukrainian financial law based upon the rich variety of legal materials. The author analyzes a large number of legal sources, which makes this article especially valuable. Based upon the studies the author comes to a conclusion that the solution of the problem of harmonization of income elements of budgets should be provided on two levels: inter-branch level and budget income level.

Keywords: nature constructions, type constructions, financial law of Ukraine, tax law of Ukraine, budget law of Ukraine, budget income, tax income, non-tax income, budget classification, taxation system.