摘要：The gist of this article boils down to the impact of unfair tax competition on the current state and further development of a sustainable economy and international economic relations. With the development of the world economy and international economic relations, the world community is faced with such an economic category as unfair tax competition or tax dumping. International tax competition or tax dumping is one of the most negative phenomena associated with the tax policy of states. To stimulate the inflow of investment in a particular country or region, governments of different jurisdictions resort to a special type of tax policy characterized by strong tax cuts. It is obvious that unfair tax competition consists of not only tax dumping, but also other advantages provided by the state. The most obvious of these benefits is high confidentiality for investors. The activities of offshore jurisdictions can not only cause significant damage to the economies of countries that are not able to apply tax dumping, but also provoke serious economic crises. Tax evasion is primarily due to the fact that economic agents prefer to register in offshore countries and pay taxes there. In this regard, offshore countries are quite rightly called the “dependents” of the world economy, since they are the ones who unreasonably use the public goods created by the onshore states. The article examines the impact of unfair tax competition on the current state and further development of the world economy and international economic relations. The policy of offshore countries is analyzed, the reasons, problems and prospects for the development of the international struggle against unfair tax competition are studied. Final positioning is formulated in the paper.
