The Withdrawal of Revenue (Taxes) to Low Tax Jurisdictions of EU Countries as a Factor Affecting the Economic Security of the State

The article investigates the impact of low tax jurisdictions certain countries in the European Union on the economic security of the state. The author analyzes the relationship between the tendency to withdraw revenue to low tax jurisdictions and the tasks of ensuring the sovereignty of the state, including fiscal risks of states. Based on the definition of tax jurisdiction as the power under national legislation to impose tax levies through its fiscal authorities, the authors discuss the essence of this concept and its relationship to the tax liabilities of individuals and legal entities. The author examines known examples of capital withdrawals to low tax jurisdictions within the European Union and their impact on the state's economy. The article highlights the phenomenon of offshore as an instrument of unfair tax competition. The author provides different perspectives on the conceptual apparatus of the term definition of offshore, discussing its impact on the international economy and emphasizing the negative aspects of unfair tax competition of individual EU countries. Based on the definition of offshore as territories or countries that establish a preferential tax regime, the author analyzes the privileges available to offshore companies, such as simplified reporting and confidentiality of business owners' data. The negative aspects of unfair tax competition stemming from the use of offshore are discussed in order to identify their potential threats to the economic stability of states. The analysis of offshore practices within the EU complements the context of the discussion of the role of offshore in the overall context of the world economy. This emphasizes the diversity of offshore practices and the impact on global tax strategies and financial policies. The author leads to the conclusion about the direct impact of European offshorization processes on the tax security of the Russian Federation.

Authors

Institutions

Publication Details

Journal
Economic problems and legal practice
Published
2025-03-20
DOI
https://doi.org/10.33693/2541-8025-2025-21-1-33-38
Primary Topic
Economic and Fiscal Studies
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

The Withdrawal of Revenue (Taxes) to Low Tax Jurisdictions of EU Countries as a Factor Affecting the Economic Security of the State

Linara M. Battalova, ALEXANDER YU. TSYGANKOV
Economic problems and legal practice
Economic and Fiscal Studies
article

The Withdrawal of Revenue (Taxes) to Low Tax Jurisdictions of EU Countries as a Factor Affecting the Economic Security of the State

Linara M. Battalova, ALEXANDER YU. TSYGANKOV
article en

Abstract

The article investigates the impact of low tax jurisdictions certain countries in the European Union on the economic security of the state. The author analyzes the relationship between the tendency to withdraw revenue to low tax jurisdictions and the tasks of ensuring the sovereignty of the state, including fiscal risks of states. Based on the definition of tax jurisdiction as the power under national legislation to impose tax levies through its fiscal authorities, the authors discuss the essence of this concept and its relationship to the tax liabilities of individuals and legal entities. The author examines known examples of capital withdrawals to low tax jurisdictions within the European Union and their impact on the state's economy. The article highlights the phenomenon of offshore as an instrument of unfair tax competition. The author provides different perspectives on the conceptual apparatus of the term definition of offshore, discussing its impact on the international economy and emphasizing the negative aspects of unfair tax competition of individual EU countries. Based on the definition of offshore as territories or countries that establish a preferential tax regime, the author analyzes the privileges available to offshore companies, such as simplified reporting and confidentiality of business owners' data. The negative aspects of unfair tax competition stemming from the use of offshore are discussed in order to identify their potential threats to the economic stability of states. The analysis of offshore practices within the EU complements the context of the discussion of the role of offshore in the overall context of the world economy. This emphasizes the diversity of offshore practices and the impact on global tax strategies and financial policies. The author leads to the conclusion about the direct impact of European offshorization processes on the tax security of the Russian Federation.

Economic problems and legal practiceVol. 21(1)
Financial University (RU)
Openalex Percentile: Top 92%
Economic and Fiscal Studies
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

The Withdrawal of Revenue (Taxes) to Low Tax Jurisdictions of EU Countries as a Factor Affecting the Economic Security of the State — Linara M. Battalova, ALEXANDER YU. TSYGANKOV · Economic problems and legal practice (2025) | TGRS Research Map | TGRS