Установление «налога на выход» как потенциально возможный путь расширения российских мер по деофшоризации

Abstract

The article examines the European regulation of the «exit tax» enshrined in the Council of the European Union Directive No. 2016/1164 of July 12, 2016. The situations in which the «exit tax» is levied are analyzed, the procedure for determining the tax base, the procedure for the payment of tax, the possibility of presenting a deferral of tax, cases in which the tax is to be paid immediately in full, the problematic issues of the practical application of the Directive with regard to the «exit tax» are identified. The practice of implementing the provisions of the Directive about «exit tax» in Luxembourg is examined, as well as the specifics of the implementation of the Directive into national legislation on the example of Ireland’s experience. It is proposed to establish an «exit tax» in the Russian Federation as an additional source of budget revenues in the face of capital outflows and a pandemic of coronavirus infection. It is proposed to take a balanced approach in establishing an «exit tax» in order to maintain the balance of private and public interests. The establishment of a minimum value threshold will not prevent the movement of small assets when the state obtains the right to tax large assets when they move outside the Russian Federation.