Promising trends to improve the deoffshorization policy: world and Russian practice

Abstract

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.