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

Author

Listed:
  • Vladimir P. Bauer

    (Financial Research Institute, Moscow 127006, Russia)

  • Tatiana A. Loginova

    (Financial Research Institute, Moscow 127006, Russia)

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.

Suggested Citation

  • Vladimir P. Bauer & Tatiana A. Loginova, 2014. "Road Map for Deoffshorization of the Russian Economy:Conceptual Basis and Activities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 20-35, December.
    • Handle: RePEc:fru:finjrn:140403:p:20-35
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    Citations

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    Cited by:

    1. Sergey Pobyvaev A. & Alexander Selivanov I. & Dmitry Troshin V. & С. Побываев А. & А. Селиванов И. & Д. Трошин В., 2017. "ТРАНСФОРМАЦИЯ ПАРАДИГМЫ И ИНСТИТУТОВ ГОСУДАРСТВЕННОГО УПРАВЛЕНИЯ КАК ИНСТРУМЕНТ ДЕТЕНЕВИЗАЦИИ НАЦИОНАЛЬНОЙ ЭКОНОМИКИ // Transformation of the Paradigm and Institutions of State Administration as a Too," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 10(2), pages 44-50.
    2. Marat R. Zembatov, 2018. "Progress of Regulatory Impact Assessment in the Republic of Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 120-127, December.

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