Template-Type: ReDIF-Article 1.0
Author-Name: Vladimir P. Bauer
Author-Email: bvp@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Author-Name: Tatiana A. Loginova
Author-Email: tloginova@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: Road Map for Deoffshorization of the Russian Economy:Conceptual Basis and Activities
Abstract: Companies traditionally use offshore zones as an instrument of tax planning, working out and implementing different methods of tax optimization. Global financial crisis, and as a consequence, deficit of state budgets of many countries contributed to harsh increase of necessity to work out mechanisms, preventing companies’ avoidance from local taxation. At the same time, globalization of multinational corporations and transition to digital economy led to the necessity of revision of existing tax legislation norms of different countries. In this regard there is a need to work out the complex of actions, which will realize the task of gradual enforcement of tax rules, aimed at counteraction to base erosion and profit shifting.
Classification-JEL:
Keywords: deoffshorization of Russian economy; road map; enforcement; options of hard, soft and smart power; assessment of regulatory influence
Journal: Finansovyj žhurnal — Financial Journal
Pages: 20-35
Issue: 4
Year: 2014
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2014/4/03.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:140403:p:20-35