Theoretical and Applied Economics
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MAIN PAGE > Journal "Theoretical and Applied Economics" > Rubric "External and internal loops of management"
External and internal loops of management
Pavlov P.V. - Special administrative law regime for tax haven territories: process and direction of improvement pp. 6-130
Abstract: This article explains the concept of tax havens and examines the modern mechanism of their legal regulation. The author analyzes the reasons of tax heaven emergence, as well as their functional designation and geographical location. He also examines the special tax haven legal regime of incentives for investors and the reasons for the current poor state of tax heaven-related business in Russia, offering ways to improve tax heaven areas in Russia.
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