DEOFFSHORIZATION DETERMINANTS OF RUSSIAN ECONOMY: CURRENT TRENDS AND A MECHANISM OF IMPLEMENTATION
The article deals with the current deoffshorization problem of Russian business in the conditions of macroeconomic instability. The main incentives of business and private persons determining the national assets exports to the tax-exempt or low-tax jurisdictions are given. The dynamics of national capital outflow by the means of corporate and state sectors of the Russian economy is analyzed. Also the list of the offshore states which are considered as the most attractive to the Russian business is considered. Possible solutions to the national economy deoffshorization problem and key laws adopted by the Russian legislation for the solution to the specified problem are analyzed. In the conclusion the authors propose a national capital outflow forecast for the middle-term period