The authors substantiate the relevance of the formation and implementation of state policy in strengthening the financial security of Ukraine by combating tax evasion using offshore zones. The novelty of the research results is the coordination of strategic tasks and strategic priorities of the state policy within the strategic sequences. The practical significance of the results makes them applicable for central authorities to develop a strategy and tactics to strengthen the state's financial security and combat tax evasion using offshore zones. The study uses a scientific method of analysis and synthesis to justify the strategic tasks and strategic priorities of the state policy of strengthening the financial security of Ukraine by combating tax evasion using offshore zones. The purpose of the state policy is defined as strengthening the financial security of Ukraine by combating tax evasion using offshore jurisdictions. The achievement of this goal is connected with the strengthening of a budgetary, monetary-credit, debt security. The authors suggest the following strategic objectives of the state policy: a critical reduction in the unpaid tax payments through the use of offshore jurisdictions and the increase of tax revenues to the budget; preservation of capital in the country and its productive use, in particular as an investment resource; systemic economic de-shadowing; eliminating the manifestations of deviant behaviour by economic agents; formation of the “equal” competitive environment for stimulating the development of SMEs, legal management, innovation, and technological entrepreneurship. The following strategic priorities of state economic regulation should be achieved: improvement of the organizational-managerial system of combating offshore market; establishment of an effective system for monitoring and control of abuses using offshore jurisdictions; building up a full-fledged institutional infrastructure of de-offshoring and de-shadowing of the economy. 

state financial security, strategic priorities, offshore jurisdictions, tax evasion