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ИД «Финансы и кредит»






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


JEL Classification: F21, G38, H26

Pages: 770–784


Ekaterina Yu. TRIGUB Financial University under Government of Russian Federation, Moscow, Russian Federation


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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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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