Summary:  determination of the negative effects of offshore areas and finding ways to overcome them.

Key words: offshore zone, the offshore company, free economic zone, shady offshore transactions, money "laundering".

Summary:  research methods of tax evasion, identifying the main causes that contribute to the strengthening and growth of the shadow economy and to find effective measures to solve this problem.

Key words: tax evasion, organized crime, shadow economy, tax minimization.