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SENTENTIA. European Journal of Humanities and Social Sciences
Правильная ссылка на статью:

Pavlov P.V. De-offshorization of Economy: Myths and Reality

Аннотация: This article is dedicated to the solution of the issue of returning the capital from offshore back to Russia (de-offshorization). The object of this research is the world offshore centers that provide tax “sanctuary” for the Russian capital. The research focuses on the mechanisms, methods, and tools that would allow returning this capital back into the Russian economy. The article analyzes the causes of appearance of offshore zones and their functional direction, and unravels the notion of offshore business. It further analyzes the main incentives that are offered to the residents of the offshore zones. An evaluation is given to the bases for emerging and the scale of functionality of the global offshore business. The author examines the causes for the capital outflow from Russia into the offshore zones and proposes the organizational-legal measures in order to resolve this problem. The result of this research became the analysis of the causes and consequences of the offshorization of global economic system, assessment of the negative effects of this phenomenon for Russia, and development of number of proposals on de-offshorization of the Russian economy in order to form a comprehensive financial mechanism that would stimulate the development of investment attractiveness of the country.

Ключевые слова:

investment attractiveness, de-offshorization, offshorization of economy, tax evasion, tax planning, tax incentives, offshore business, offshore zone, government administration, entrepreneurship.

Abstract: This article is dedicated to the solution of the issue of returning the capital from offshore back to Russia (de-offshorization). The object of this research is the world offshore centers that provide tax “sanctuary” for the Russian capital. The research focuses on the mechanisms, methods, and tools that would allow returning this capital back into the Russian economy. The article analyzes the causes of appearance of offshore zones and their functional direction, and unravels the notion of offshore business. It further analyzes the main incentives that are offered to the residents of the offshore zones. An evaluation is given to the bases for emerging and the scale of functionality of the global offshore business. The author examines the causes for the capital outflow from Russia into the offshore zones and proposes the organizational-legal measures in order to resolve this problem. The result of this research became the analysis of the causes and consequences of the offshorization of global economic system, assessment of the negative effects of this phenomenon for Russia, and development of number of proposals on de-offshorization of the Russian economy in order to form a comprehensive financial mechanism that would stimulate the development of investment attractiveness of the country.

Keywords:

investment attractiveness, de-offshorization, offshorization of economy, tax evasion, tax planning, tax incentives, offshore business, offshore zone, government administration, entrepreneurship


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Библиография
1. Shul'ga N. Ofshorizatsiya rossiyskoy ekonomiki prinyala bol'shie masshtaby. Eto trebuet vmeshatel'stva gosudarstva v dannuyu problemu // Mirovoe i natsional'noe khozyaystvo, 2013, №2(24).
2. Migov A. Ekspert: ob'em legal'nogo vyvoza iz RF kapitala v ofshory — 50 mlrd dollarov v god // http://credit-pad.com/ekspert-obem-legalnogo-vyivoza-iz-rf-kapitala-v-ofshoryi-50-mlrd-dollarov-v-god/#sthash.KCXNmRhF.dpuf. Data obrashcheniya: 30.09.14.
3. Gamidullaev S.N., Pavlov P.V. Sovremennye problemy funktsionirovaniya pravovogo instituta ofshornykh zon. Monografiya // Rostov n/D: RIO RF RTA, 2011. S. 86-94.
4. Otchet o global'noy konkurentsii 2014-2015 Vsemirnogo ekonomicheskogo foruma-http://www.weforum.org/reports/global-competitiveness-report-2014-2015. Data obrashcheniya: 22.12.15.
5. Putin V. Ofshorizatsiya ekonomik stala mirovoy epidemiey // RIA Novosti. 10.06.2014. http://ria.ru/economy/20140610/1011508876.html#14118362355803&message=resize&relto=register&action=addClass&value=registration#ixzz3EXFS6EBu. Data obrashcheniya: 27.09.14.
6. Shokhin S. Ukhod rossiyskogo kapitala v ofshory — problema sudebnoy sistemy // http://credit-pad.com/shohin-uhod-rossiyskogo-kapitala-v-ofshoryi/#sthash.IPRpiaGS.dpuf – data obrashcheniya 30.09.14.
7. Gerasimov I., Naberezhnov G. Chistyy ottok kapitala iz Rossii v 2014 godu sostavil $151,5 mlrd. Informatsionnoe agentstvo RBK. http://top.rbc.ru/finances/16/01/2015/54b96c5e9a7947490508d8d2. Data obrashcheniya: 18.01.15.
8. Andrianov V. Ottok kapitala i sostoyanie investitsionnogo klimata Rossii (nachalo) // Finansovaya gazeta. 2014. 20 sentyabrya.
9. Apel' A., Gun'ko V., Sokolov I. Obnalichivanie i ofshornyy biznes v skhemakh. SPb: Piter, 2002. S. 53.
10. Ushakov D.L. Ofshornye zony v praktike rossiyskikh nalogoplatel'shchits kov. M.: Yurist', 2002. S. 23-24.
11. Infografika ITAR TASS «Ofshornye bankovskie tsentry i bankovskaya tayna»-http://itar-tass.com/infographics/7195. Data obrashcheniya: 11.12.2014.
12. Khaldin M.A. Rossiya v ofshornom biznese. M.: Mezhdunarodnye otnoshe¬niya, 2005. S. 39.
13. Kabir L.S. Organizatsiya ofshornogo biznesa.-M.: Finansy i statistika, 2002. S. 29.
14. Serdinov E.M. Mezhdunarodnyy ofshornyy biznes. Inostrannoe grazhdanstvo i vtoroy pasport.-M.: Yurid. byuro Olega Guseva, 2000. S. 24.
15. Chashin A.N. Ofshornye zony: pravovoe regulirovanie M: Delo i Servis. 2010. S. 10.
16. Revenkov P.V. Ofshornye zony: zakony privlekatel'nosti // Mezhdunarodnye bankovskie operatsii. 2010.№1.
17. Sobolev M. Naibolee perspektivnye yurisdiktsii dlya nalogovogo planirovaniya // Konsul'tant. 2010. №1.
18. Shambost E. Entsiklopediya ofshornykh zon: Per. s fr.-M.: VIKRA, 2000. S. 16.
19. Andrianov V. Ottok kapitala i sostoyanie investitsionnogo klimata Rossii (okonchanie) // Finansovaya gazeta. 2014. 4 oktyabrya.
20. Doklad YuNKTAD o mirovykh investitsiyakh, 2013. The World Investment Report 2013 (WIR13). http://unctad.org/en/PublicationsLibrary/wir2013_en.pdf. Data obrashcheniya: 05.11.2014.
21. Doklad YuNKTAD o torgovle i razvitii, 2013 god. Zheneva, 2013. http://unctad.org/en/PublicationsLibrary/tdr2013overview_ru.pdf. S. 10, 31-32. Data obrashcheniya: 25.10.2014.
22. Kovalev V.V. Finansovyy analiz: metody i protsedury. M.: Finansy i statistika, 2001. S. 396-397.
23. References (transliteration):
24. Shul'ga N. Ofshorizatsiya rossiyskoy ekonomiki prinyala bol'shie masshtaby. Eto trebuet vmeshatel'stva gosudarstva v dannuyu problemu // Mirovoe i natsional'noe khozyaystvo, 2013, №2(24).
25. Migov A. Ekspert: ob'em legal'nogo vyvoza iz RF kapitala v ofshory — 50 mlrd dollarov v god // http://credit-pad.com/ekspert-obem-legalnogo-vyivoza-iz-rf-kapitala-v-ofshoryi-50-mlrd-dollarov-v-god/#sthash.KCXNmRhF.dpuf. Data obrashcheniya: 30.09.14.
26. Gamidullaev S.N., Pavlov P.V. Sovremennye problemy funktsionirovaniya pravovogo instituta ofshornykh zon. Monografiya // Rostov n/D: RIO RF RTA, 2011. S. 86-94.
27. Otchet o global'noy konkurentsii 2014-2015 Vsemirnogo ekonomicheskogo foruma-http://www.weforum.org/reports/global-competitiveness-report-2014-2015. Data obrashcheniya: 22.12.15.
28. Putin V. Ofshorizatsiya ekonomik stala mirovoy epidemiey // RIA Novosti. 10.06.2014. http://ria.ru/economy/20140610/1011508876.html#14118362355803&message=resize&relto=register&action=addClass&value=registration#ixzz3EXFS6EBu. Data obrashcheniya: 27.09.14.
29. Shokhin S. Ukhod rossiyskogo kapitala v ofshory — problema sudebnoy sistemy // http://credit-pad.com/shohin-uhod-rossiyskogo-kapitala-v-ofshoryi/#sthash.IPRpiaGS.dpuf – data obrashcheniya 30.09.14.
30. Gerasimov I., Naberezhnov G. Chistyy ottok kapitala iz Rossii v 2014 godu sostavil $151,5 mlrd. Informatsionnoe agentstvo RBK. http://top.rbc.ru/finances/16/01/2015/54b96c5e9a7947490508d8d2. Data obrashcheniya: 18.01.15.
31. Andrianov V. Ottok kapitala i sostoyanie investitsionnogo klimata Rossii (nachalo) // Finansovaya gazeta. 2014. 20 sentyabrya.
32. Apel' A., Gun'ko V., Sokolov I. Obnalichivanie i ofshornyy biznes v skhemakh. SPb: Piter, 2002. S. 53.
33. Ushakov D.L. Ofshornye zony v praktike rossiyskikh nalogoplatel'shchits kov. M.: Yurist', 2002. S. 23-24.
34. Infografika ITAR TASS «Ofshornye bankovskie tsentry i bankovskaya tayna»-http://itar-tass.com/infographics/7195. Data obrashcheniya: 11.12.2014.
35. Khaldin M.A. Rossiya v ofshornom biznese. M.: Mezhdunarodnye otnoshe¬niya, 2005. S. 39.
36. Kabir L.S. Organizatsiya ofshornogo biznesa.-M.: Finansy i statistika, 2002. S. 29.
37. Serdinov E.M. Mezhdunarodnyy ofshornyy biznes. Inostrannoe grazhdanstvo i vtoroy pasport.-M.: Yurid. byuro Olega Guseva, 2000. S. 24.
38. Chashin A.N. Ofshornye zony: pravovoe regulirovanie M: Delo i Servis. 2010. S. 10.
39. Revenkov P.V. Ofshornye zony: zakony privlekatel'nosti // Mezhdunarodnye bankovskie operatsii. 2010.№1.
40. Sobolev M. Naibolee perspektivnye yurisdiktsii dlya nalogovogo planirovaniya // Konsul'tant. 2010. №1.
41. Shambost E. Entsiklopediya ofshornykh zon: Per. s fr.-M.: VIKRA, 2000. S. 16.
42. Andrianov V. Ottok kapitala i sostoyanie investitsionnogo klimata Rossii (okonchanie) // Finansovaya gazeta. 2014. 4 oktyabrya.
43. Doklad YuNKTAD o mirovykh investitsiyakh, 2013. The World Investment Report 2013 (WIR13). http://unctad.org/en/PublicationsLibrary/wir2013_en.pdf. Data obrashcheniya: 05.11.2014.
44. Doklad YuNKTAD o torgovle i razvitii, 2013 god. Zheneva, 2013. http://unctad.org/en/PublicationsLibrary/tdr2013overview_ru.pdf. S. 10, 31-32. Data obrashcheniya: 25.10.2014.
45. Kovalev V.V. Finansovyy analiz: metody i protsedury. M.: Finansy i statistika, 2001. S. 396-397.
References
1. Shul'ga N. Ofshorizatsiya rossiyskoy ekonomiki prinyala bol'shie masshtaby. Eto trebuet vmeshatel'stva gosudarstva v dannuyu problemu // Mirovoe i natsional'noe khozyaystvo, 2013, №2(24).
2. Migov A. Ekspert: ob'em legal'nogo vyvoza iz RF kapitala v ofshory — 50 mlrd dollarov v god // http://credit-pad.com/ekspert-obem-legalnogo-vyivoza-iz-rf-kapitala-v-ofshoryi-50-mlrd-dollarov-v-god/#sthash.KCXNmRhF.dpuf. Data obrashcheniya: 30.09.14.
3. Gamidullaev S.N., Pavlov P.V. Sovremennye problemy funktsionirovaniya pravovogo instituta ofshornykh zon. Monografiya // Rostov n/D: RIO RF RTA, 2011. S. 86-94.
4. Otchet o global'noy konkurentsii 2014-2015 Vsemirnogo ekonomicheskogo foruma-http://www.weforum.org/reports/global-competitiveness-report-2014-2015. Data obrashcheniya: 22.12.15.
5. Putin V. Ofshorizatsiya ekonomik stala mirovoy epidemiey // RIA Novosti. 10.06.2014. http://ria.ru/economy/20140610/1011508876.html#14118362355803&message=resize&relto=register&action=addClass&value=registration#ixzz3EXFS6EBu. Data obrashcheniya: 27.09.14.
6. Shokhin S. Ukhod rossiyskogo kapitala v ofshory — problema sudebnoy sistemy // http://credit-pad.com/shohin-uhod-rossiyskogo-kapitala-v-ofshoryi/#sthash.IPRpiaGS.dpuf – data obrashcheniya 30.09.14.
7. Gerasimov I., Naberezhnov G. Chistyy ottok kapitala iz Rossii v 2014 godu sostavil $151,5 mlrd. Informatsionnoe agentstvo RBK. http://top.rbc.ru/finances/16/01/2015/54b96c5e9a7947490508d8d2. Data obrashcheniya: 18.01.15.
8. Andrianov V. Ottok kapitala i sostoyanie investitsionnogo klimata Rossii (nachalo) // Finansovaya gazeta. 2014. 20 sentyabrya.
9. Apel' A., Gun'ko V., Sokolov I. Obnalichivanie i ofshornyy biznes v skhemakh. SPb: Piter, 2002. S. 53.
10. Ushakov D.L. Ofshornye zony v praktike rossiyskikh nalogoplatel'shchits kov. M.: Yurist', 2002. S. 23-24.
11. Infografika ITAR TASS «Ofshornye bankovskie tsentry i bankovskaya tayna»-http://itar-tass.com/infographics/7195. Data obrashcheniya: 11.12.2014.
12. Khaldin M.A. Rossiya v ofshornom biznese. M.: Mezhdunarodnye otnoshe¬niya, 2005. S. 39.
13. Kabir L.S. Organizatsiya ofshornogo biznesa.-M.: Finansy i statistika, 2002. S. 29.
14. Serdinov E.M. Mezhdunarodnyy ofshornyy biznes. Inostrannoe grazhdanstvo i vtoroy pasport.-M.: Yurid. byuro Olega Guseva, 2000. S. 24.
15. Chashin A.N. Ofshornye zony: pravovoe regulirovanie M: Delo i Servis. 2010. S. 10.
16. Revenkov P.V. Ofshornye zony: zakony privlekatel'nosti // Mezhdunarodnye bankovskie operatsii. 2010.№1.
17. Sobolev M. Naibolee perspektivnye yurisdiktsii dlya nalogovogo planirovaniya // Konsul'tant. 2010. №1.
18. Shambost E. Entsiklopediya ofshornykh zon: Per. s fr.-M.: VIKRA, 2000. S. 16.
19. Andrianov V. Ottok kapitala i sostoyanie investitsionnogo klimata Rossii (okonchanie) // Finansovaya gazeta. 2014. 4 oktyabrya.
20. Doklad YuNKTAD o mirovykh investitsiyakh, 2013. The World Investment Report 2013 (WIR13). http://unctad.org/en/PublicationsLibrary/wir2013_en.pdf. Data obrashcheniya: 05.11.2014.
21. Doklad YuNKTAD o torgovle i razvitii, 2013 god. Zheneva, 2013. http://unctad.org/en/PublicationsLibrary/tdr2013overview_ru.pdf. S. 10, 31-32. Data obrashcheniya: 25.10.2014.
22. Kovalev V.V. Finansovyy analiz: metody i protsedury. M.: Finansy i statistika, 2001. S. 396-397.
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