guuvestВестник университетаVestnik Universiteta1816-42772686-8415State University of Management10.26425/1816-4277-2023-1-170-178guuvest-4205Research ArticleЭКОНОМИКА: ПРОБЛЕМЫ, РЕШЕНИЯ И ПЕРСПЕКТИВЫECONOMICS: PROBLEMS, SOLUTIONS AND PROSPECTSПерспективные направления совершенствования политики деофшоризации: мировая и российская практикаPromising trends to improve the deoffshorization policy: world and Russian practicehttps://orcid.org/0000-0002-0743-8203ТригубЕ. Ю.TrigubE. Yu.

Екатерина Юрьевна Тригуб, аспирант

Москва

Ekaterina Yu. Trigub, Postgraduate Student

Moscow

ekatrigub@mail.ruФинансовый университет при Правительстве Российской ФедерацииРоссияFinancial University under the Government of the Russian FederationRussian Federation20230503202311170178Copyright © Тригуб Е.Ю., 20232023Тригуб Е.Ю.Trigub E.Y.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vestnik.guu.ru/jour/article/view/4205

   Целями статьи являются выявление актуальных направлений и разработка предложений в сфере деофшоризации экономики.

   В современных реалиях осуществление политики деофшоризации стало важным направлением деятельности как различных международных институтов, так и государств. Необходимость реализации политики деофшоризации обусловлена потребностью борьбы с негативными последствиями функционирования офшорных юрисдикций, c существующей недобросовестной налоговой конкуренцией, а также содействием отмыванию денежных средств и финансированием терроризма. На основании анализа современных тенденций антиофшорной политики автором были предложены актуальные меры по деофшоризации национальной экономики, часть из которых потенциально может быть распространена в общемировом масштабе. Ключевые направления модернизации политики деофшоризации связаны с повышением транспарентности и межгосударственным сотрудничеством по вопросам деофшоризации. В работе применены методы логического и статистического анализа.

   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.

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The authors declare that there are no conflicts of interest present.