Tax analysis of the use of offshore schemes

The article presents the results of a study of the possibility of using offshore schemes in order to optimize taxation using an indicator of the degree of influence of taxes on the financial results of an enterprise as one of the indicators of the tax burden. The proposed methodology makes it possible to determine how much the amounts of taxes paid as a result of the use of offshore schemes reduce the estimated profit of the enterprise received before all taxes are paid. The methodology of applying the indicator of the degree of influence of taxes on the financial results of activities can be used both for tax analysis and for tax optimization and evaluation of the effectiveness of tax decisions.