The Impact of Tax Havens on Domestic Legislative Regulation in Selected States
Ilyas A. Gukasyan G. Chernov S. Kosarev V.
December 2025Sebelas Maret University Faculty of Law
Bestuur
2025#13Issue 2144 - 171 pp.
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.
Business Transparency , Offshore Economy , Tax Havens , Tax law
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L.N. Gumilyov Eurasian National University, Astana, Kazakhstan
Рeoples’ Friendship University of Russia, Moscow, Russian Federation
The Institute of Oriental Studies, the Russian Academy of Sciences, Moscow, Russian Federation
State University of Management, Moscow, Russian Federation
Financial University under the Government of the Russian Federation, Moscow, Russian Federation
Peran Moderasi Dari Corporate Governance’, Reviu Akuntansi Dan Bisnis Indonesia, Indonesia
The Research Development of Tax Avoidance: A Literature Review’, European Journal of Business and Management Research
L.N. Gumilyov Eurasian National University
Рeoples’ Friendship University of Russia
The Institute of Oriental Studies
State University of Management
Financial University under the Government of the Russian Federation
Peran Moderasi Dari Corporate Governance’
The Research Development of Tax Avoidance: A Literature Review’
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