ABOUT TAX HAVENS AS AN INSTRUMENT FOR IMPROVEMENT OF THE PERFORMANCE IN THE LEAST DEVELOPED COUNTRIES
Abstract
The research examines a criteria-based evaluation system of the least developed countries’ performance. On the basis of comparative visualization of dynamics of the Economic Vulnerability Index within the cohort of the already graduated countries, and those, being currently nominated by the UN as potential candidates for the exclusion, the study proves priority of both the income criterion and the Human Asset Index in the comprehensive investigation of a country as a possible candidate for the graduation. A two-dimensional analysis of the countries’ current performance has been conducted. As result, the countries, which are most likely to be hereafter nominated for the status deprivation, were defined. A comparative analysis, carried out to establish specific features of each country’s development, contributes to the advance understanding of tax havens as an important financial instrument of attracting foreign investment, which, as a result, may potentially lead to positive changes within the dimension of evaluation criteria.
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