НАЛОГОВЫЕ ИНСТРУМЕНТЫ ДЕОФШОРИЗАЦИИ РОССИЙСКОЙ ЭКОНОМИКИ НА СОВРЕМЕННОМ ЭТАПЕ

Abstract

The article highlights the main trends in the policy of de-offshorization of the Russian economy at the present stage on the basis of a comprehensive analysis of the legal prescrip-tions of international legal acts and national tax legislation The article formulates and describes the system of tax and legal instruments for de-offshorization in the context of the development of the best national and foreign practices, as well as the theoretical views of scientists and is considering the problems and prospects of the implementation of each tool. The shortcomings and contradictions of regulations in the studied area are highlighted. The goals of state policy in the area of economic security of the Russian Federation in-clude the following: strengthening economic sovereignty, ensuring economic progress and increasing sustainability of the economy to external and internal threats. In the context of the above mentioned goals, the state defines for itself the main tasks, calculated for a long period of time, which are designed to facilitate the process of de-offshorization. The essence of de-offshorization should be comprehensively considered from the stand-point of international and domestic legislative regulation. The experience of generalizing the best foreign and national practices, theoretical views of scientists allows us to highlight the most effective set of financial and legal instruments for implementing the mechanism of de-offshorization of the Russian economy at the present stage. It seems possible to group the main trends in tax regulation in this area as follows. First, the modernization of some intergovernmental agreements and conventions of the foreign eco-nomic nature on the double tax avoidance on income and capital and on the prevention of tax evasion on income. In the second place, amendments to the domestic tax legislation in terms of determining CFC profits, simplifying tax administration, determining the procedure for conducting mutual agreement procedures, limiting mechanisms for reducing the tax burden (simplified limitation of benefits, S-LOB). Third, the expansion of the international institution for the international automatic exchange of financial information. This method of interaction between tax administrations of states allows to achieve the goal of reducing the shadow economy by increasing the transparency of infor-mation on taxpayers' accounts with minimal time, material and organizational costs. The de-offshorization policy is currently yielding the expected results. The main achievements in this field include the digitalization of information data about the taxpayer, as well as the creation of a legal, organizational, technical and methodological platform for the automatic exchange of such information between public authorities within the country and with opposing states.