Promising trends to improve the deoffshorization policy: world and Russian practice
The purpose of this article is to identify current trends and development proposals in the field of economy deoffshorization. In the modern world, deoffshorization is an important direction of activity for both various international institutions and countries. The need to implement a deoffshorizat...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2023-03-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/4205 |
| _version_ | 1797243711992627200 |
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| author | E. Yu. Trigub |
| author_facet | E. Yu. Trigub |
| author_sort | E. Yu. Trigub |
| collection | DOAJ |
| description | The purpose of this article is to identify current trends and development proposals in the field of economy deoffshorization. In the modern world, deoffshorization is an important direction of activity for both various international institutions and countries. The need to implement a deoffshorization policy is due to the necessity to combat negative consequences of offshore jurisdictions functioning: the existing unfair tax competition, as well as promotion of money laundering and financing of terrorism. Based on the analysis of current trends in anti-offshore policy, the author proposes topical measures to deoffshorize the national economy, some of which could potentially be distributed on a global scale. Key trends of the deoffshorization policy modernization are related to increased transparency and interstate cooperation on deoffshorization issues. The methods of logical and statistical analysis are used in the study. |
| first_indexed | 2024-03-08T04:18:26Z |
| format | Article |
| id | doaj.art-5a48f714ef9e41d2a420c04903092cf1 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T18:59:28Z |
| publishDate | 2023-03-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-5a48f714ef9e41d2a420c04903092cf12024-03-26T14:23:13ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152023-03-011117017810.26425/1816-4277-2023-1-170-1782692Promising trends to improve the deoffshorization policy: world and Russian practiceE. Yu. Trigub0Financial University under the Government of the Russian FederationThe purpose of this article is to identify current trends and development proposals in the field of economy deoffshorization. In the modern world, deoffshorization is an important direction of activity for both various international institutions and countries. The need to implement a deoffshorization policy is due to the necessity to combat negative consequences of offshore jurisdictions functioning: the existing unfair tax competition, as well as promotion of money laundering and financing of terrorism. Based on the analysis of current trends in anti-offshore policy, the author proposes topical measures to deoffshorize the national economy, some of which could potentially be distributed on a global scale. Key trends of the deoffshorization policy modernization are related to increased transparency and interstate cooperation on deoffshorization issues. The methods of logical and statistical analysis are used in the study.https://vestnik.guu.ru/jour/article/view/4205deoffshorization policyoffshore jurisdictionsanti-offshore measures modernizationtax transparencyaggressive tax planningmultinational companiesoecd |
| spellingShingle | E. Yu. Trigub Promising trends to improve the deoffshorization policy: world and Russian practice Вестник университета deoffshorization policy offshore jurisdictions anti-offshore measures modernization tax transparency aggressive tax planning multinational companies oecd |
| title | Promising trends to improve the deoffshorization policy: world and Russian practice |
| title_full | Promising trends to improve the deoffshorization policy: world and Russian practice |
| title_fullStr | Promising trends to improve the deoffshorization policy: world and Russian practice |
| title_full_unstemmed | Promising trends to improve the deoffshorization policy: world and Russian practice |
| title_short | Promising trends to improve the deoffshorization policy: world and Russian practice |
| title_sort | promising trends to improve the deoffshorization policy world and russian practice |
| topic | deoffshorization policy offshore jurisdictions anti-offshore measures modernization tax transparency aggressive tax planning multinational companies oecd |
| url | https://vestnik.guu.ru/jour/article/view/4205 |
| work_keys_str_mv | AT eyutrigub promisingtrendstoimprovethedeoffshorizationpolicyworldandrussianpractice |