THE LEGAL FUNDAMENTALS FOR THE PREVENTION OF CAPITAL OUTFLOW FROM THE RUSSIAN FEDERATION
Introduction: the identification and analysis of the causes and factors, including the gaps in the legislation, generating an increase in the capital outflow, as well as the improvement of the currency, investment and tax legislation are relevant and important issues. Purpose: to study the problems of the legal regulation to prevent the outflow of capital from the Russian Federation. Methods: the fundamental categories and principles of materialistic dialectics, the generally accepted methods of comparative law became the methodological framework for solving the tasks. As part of the study of the legal foundation to prevent the outflow of domestic capital abroad, the authors also used the methods of analysis and synthesis, fun ctional and systematic approaches, and the formal legal and statistical methods. Results: grounded in the paper the author’s point of view is based on the study of the international conventions, treaties and agreements to which Russia is a party, and the domestic legal acts regulating relations in the field of preventing the outflow of domestic capital abroad, as well as the opinion of the competent academic community. Conclusions: the study identified the characteristic features of the process of capital outflow from Russia and developed a list of recommendations aimed at improving the measures of the state legal regulation in the field of combating the outflow of capital abroad.