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National Interests: Priorities and Security
 

Deoffshorization as an important direction of economic policy

Vol. 18, Iss. 4, APRIL 2022

Received: 28 February 2022

Received in revised form: 16 March 2022

Accepted: 28 March 2022

Available online: 15 April 2022

Subject Heading: INTERNATIONAL ECONOMIC RELATIONS

JEL Classification: F21, G38, H26

Pages: 770–784

https://doi.org/10.24891/ni.18.4.770

Ekaterina Yu. TRIGUB Financial University under Government of Russian Federation, Moscow, Russian Federation
ekatrigub@mail.ru

https://orcid.org/0000-0002-0743-8203

Subject. The article considers the system of economic relations associated with the functioning of offshore jurisdictions.
Objectives. The focus is on the analysis of current trends in deoffshorization, development of an up-to-date definition of the ‘deoffshorization’ term.
Methods. The study employs methods of logical and statistical analysis.
Results. The paper determines the level of dependence of the Russian economy on offshore companies. It establishes that most of foreign direct investments come to Russia from offshore and sparring-offshore jurisdictions.
Conclusions. To create a favorable investment climate, measures to deoffshorize the Russian economy are required.

Keywords: deoffshorization, offshore jurisdiction, tax evasion, multinational company, foreign direct investment

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