телефон в шапке

+7-999-464-41-16
900-1800,(GMT+6), Mon.–Fri.

site-name-en

Изображение в левую колонку

Contact Us

Our address:
Russia, 630099,
Novosibirsk,
ul. Каменская, 56
(map)
Tel.:
editorial office:
8-913-985-02-61
managing editor:
8-999-464-41-16
advertising manager:
8-913-785-30-97
Materials for publication should be addressed to:
E-mail: sfs@nsuem.ru
For subscription and purchase of the magazine:
E-mail: sfs@nsuem.ru

© Novosibirsk
State University
of Economics and Management

For permission to use
«SFS Journal» materials,
please apply to the SFS
Journal editorial office

Requisites

ИНН 5406011041
КПП 540601001
УФК по Новосибирской области
(НГУЭУ л/с 20516X20720)
Банк получателя:
СИБИРСКОЕ
ГУ БАНКА РОССИИ//УФК
по Новосибирской области
г. Новосибирск
БИК 015004950
ОКТМО 50701000
р/сч 03214643000000015100

Assessment of the effectiveness of the tax policy of deoffshorization of the Russian economy

You are here

Pages: 
44-54
UDC Code: 
336.22:338.22:336.227
Authors: 

The article describes the tools used in the Russian economy in order to counteract the erosion of the tax base and the withdrawal of profits from taxation. The effectiveness of the tax policy of deoffshorization is assessed based on the analysis: 1) the structure and dynamics of foreign direct investment from the Russian Federation and into the Russian Federation as a whole and from the Russian Federation to low-tax jurisdictions and in the opposite direction; 2) the dynamics of tax revenues from the introduction of taxation rules of controlled foreign companies. Practical recommendations aimed at improving the effectiveness of the deoffshorization policy of the Russian economy are given.

Files: 
References: 
1. Kulikova N.V., Kozlova E.I. Ofshorizaciya rossiyskoy ekonomiki: realii i mery gosudarstvennoy politiki po deofshorizacii // Vektor ekonomiki. 2020. № 1 (43). URL: http://www.vectoreconomy.ru/images/publications/2020/1/worldeconomy/Kulikova_Kozlova.pdf.

2. Panova G.S., Turuev I.B., Yarygina I.Z. Deofshorizaciya kak faktor razvitiya nacionalnoy ekonomiki. Vestnik MGIMO-Universiteta. 2014. № 2 (35) S. 102–112.

3. Fedorova O.S. Nalog na pribyl: aktualnye voprosy iz praktiki nalogovogo konsultirovaniya // Nalogi i finansovoe pravo. 2016. № 7. S. 8–110.

4. Egorova N.E., Ivanyuk O.A., Potapenko V.S. Problemy protivorechiy v zakonodatelstve i puti ih resheniya // Zhurnal rossiyskogo prava. 2006. № 11. S. 136–152.

5. Kopina A.A. Vzaimozavisimye lica: proshloe, nastoyashchee, budushchee (kratkaya istoriya razvitiya) // Finansovoe pravo. 2008. № 1. S. 28–31.

6. Voroncova N.S. Nalogovye plany Minfina: vperedi eshche tri goda reform // Rossiyskiy nalogovyy kurer. 2007. № 6. S. 10–12.

7. Milogolov N.S., Berberov A.B. Rossiyskie pravila beneficiarnogo sobstvennika: regulyatornaya pesochnica dlya implementacii mehanizma obyazatelnogo raskrytiya informacii? // Zakon. 2019. № 8. S.177–185.