Open AccessAssessment of the effectiveness of the tax policy of deoffshorization of the Russian economy
Author(s) -
Аастасия Михайловна Гринкевич,
A. .. Ponamarev
Publication year - 2021
Publication title -
sibirskaâ finansovaâ škola
Language(s) - English
Resource type - Journals
ISSN - 1993-4386
DOI - 10.34020/1993-4386-2021-3-44-54
Subject(s) - russian federation , tax policy , russian economy , tax revenue , order (exchange) , double taxation , revenue , economics , business , tax avoidance , economic policy , economy , tax reform , economic system , market economy , public economics , finance
The article describes the tools used in the Russian economy in order to counteract the erosion of the tax base and the withdrawal of profits from taxation. The effectiveness of the tax policy of deoffshorization is assessed based on the analysis: 1) the structure and dynamics of foreign direct investment from the Russian Federation and into the Russian Federation as a whole and from the Russian Federation to low-tax jurisdictions and in the opposite direction; 2) the dynamics of tax revenues from the introduction of taxation rules of controlled foreign companies. Practical recommendations aimed at improving the effectiveness of the deoffshorization policy of the Russian economy are given.