Road Map for Deoffshorization of the Russian Economy:Conceptual Basis and Activities

Vladimir P. Bauer () and Tatiana Loginova
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Vladimir P. Bauer: Financial Research Institute, Moscow 127006, Russia

Finansovyj žhurnal — Financial Journal, 2014, issue 4, 20-35

Abstract: Companies traditionally use offshore zones as an instrument of tax planning, working out and implementing different methods of tax optimization. Global financial crisis, and as a consequence, deficit of state budgets of many countries contributed to harsh increase of necessity to work out mechanisms, preventing companies’ avoidance from local taxation. At the same time, globalization of multinational corporations and transition to digital economy led to the necessity of revision of existing tax legislation norms of different countries. In this regard there is a need to work out the complex of actions, which will realize the task of gradual enforcement of tax rules, aimed at counteraction to base erosion and profit shifting.

Keywords: deoffshorization of Russian economy; road map; enforcement; options of hard, soft and smart power; assessment of regulatory influence (search for similar items in EconPapers)
Date: 2014
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