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All Journal Bestuur Lex Scientia Law Review
Chernov, Sergei
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Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Tax Havens and Their Impact on National Tax Legislation Ilyas, Akylbek; Gukasyan, Gurgen; Chernov, Sergei; Kosarev, Vladimir
Lex Scientia Law Review Vol. 9 No. 2 (2025): November, 2025: Law, Policy, and Governance in Contemporary Socio-Economic Tran
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lslr.v9i2.20701

Abstract

The “offshore economy” constantly dwells in the spotlight of the world community. That creates a number of challenges for the sphere of legislative regulation and assumes the necessity of the implementation of unified international rules into national regulation. This work answers the question of how tax havens affect the tax legislation of individual national legal systems. The study shows the directions and prospects for combating tax evasion through the use of tax havens and concealment of income in offshore corporations. Using political and legal analysis method the paper examines changes in legislative regulation related to tax law under the influence of the offshore zones development and current political and legal responses to the existing challenges associated with tax evasion via tax havens, including in the UK, the EU, and Russia. The research gives grounds to say that at present the OECD action plan BEPS (Base Erosion and Profit Shifting) forms the basis for reforming the relevant legislation not only in the OECD countries, but also outside it. At the same time, in the considered countries, there is a tendency to tighten legislative regulation in terms of business transparency as well as openness of information about the ultimate beneficiary.
The Impact of Tax Havens on Domestic Legislative Regulation in Selected States Ilyas, Akylbek; Gukasyan, Gurgen; Chernov, Sergei; Kosarev, Vladimir
BESTUUR Vol 13, No 2 (2025): Bestuur
Publisher : Administrative Law Departement Faculty of Law Universitas Sebelas Mare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bestuur.v13i2.93704

Abstract

The expansion of the offshore economy poses significant challenges to national tax systems by facilitating tax evasion, profit shifting, and income concealment, thereby undermining fiscal sovereignty. This manuscript examines the impact of tax havens on national tax legislation and analyzes legal responses to offshore-based tax avoidance within domestic legal frameworks. The study applies a normative juridical method by conducting comparative legal analysis and statutory review of recent legislative developments in the United Kingdom, the European Union, and the Russian Federation. The findings demonstrate, first, that the OECD Base Erosion and Profit Shifting (BEPS) Action Plan functions as a central reference for tax law reform in both OECD and non-OECD jurisdictions and, second, that national legal systems increasingly strengthen regulatory mechanisms to enhance corporate transparency, particularly through mandatory disclosure of ultimate beneficial ownership and expanded information-exchange obligations. These trends indicate a growing convergence of domestic tax laws toward international standards aimed at preventing offshore tax abuses and reinforcing the effectiveness of tax enforcement.
Co-Authors Gukasyan, Gurgen Ilyas, Akylbek Kosarev, Vladimir