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Review. 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.

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