Features of Offshore Operations in the Field of Offshoring of Financial Flows in the Country in the Context of Economic Security

封面

如何引用文章

全文:

开放存取 开放存取
受限制的访问 ##reader.subscriptionAccessGranted##
受限制的访问 订阅或者付费存取

详细

The purpose of this articleis to conduct a study of the functioning of offshore companies in the field of offshoring of financial flows in the country in the context of economic security. The theoretical significance of this article is the analysis and systematization of scientific research related to the mechanism of functioning of offshore companies as an instrument of international tax planning in the field of countering the offshoring of financial flows from the country by law enforcement agencies in the context of economic security. The practical significance of the presented research is that the main reasons and conditions for the functioning of offshore companies in the field of offshoring of financial flows in the country in the context of economic security have been established, as a tool for international tax planning in the field of countering offshoring of financial flows in Russia by law enforcement agencies, providing such an opportunity, and can be used in a variety of fields of activity.The conclusions obtained in the course of the study are as follows: scientific research related to the mechanism of functioning of offshore companies as an instrument of international tax planning in the field of countering offshoring of financial flows from the country by law enforcement agencies in the context of economic security is systematized, the features of its development in modern conditions are revealed.

全文:

受限制的访问

作者简介

Vladimir Gaponenko

Academy of Management of the Ministry of Internal Affairs of Russia; Institute of Public Administration and Management of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation

编辑信件的主要联系方式.
Email: profgaponenko@gmail.com
ORCID iD: 0000-0002-2334-9366
SPIN 代码: 1953-0329

Dr. Sci. (Econ.), Professor

俄罗斯联邦, Moscow; Moscow

参考

  1. Artemyev, A.A. Offshoring of Russian business: causes and ways of overcoming / A.A. Artemyev // Bulletin of Tver State University. 2019. No. 3. pp. 9–16.
  2. Baronov, V.I., Kostunina, G.M. Free economic and offshore zones (economic and legal issues of foreign and Russian practice) / V.I. Baronov, G.M. Kostunina. —M.: Master, SIC INFRAM, 2021. —438 p.
  3. Voronina, A.M. Evolution of offshore business / A.M. Voronina // Finance and credit. 2022. No. 7 (139). pp. 21–26.
  4. Gaponenko, V.F. Some issues of threats and risks of ensuring economic security of financial and credit relations of organizations taking into account the requirements of AML/CFT / V.F. Gaponenko // Collection of articles of the International scientific and practical conference (Moscow, March 31, 2023). —M.: IP Chernyaeva Yu.I., 2023. pp. 50–57
  5. Gaponenko, V.F. Problems in the sphere of external and internal threats to the national security of the Russian Federation / V.F. Gaponenko // In the collection of scientific articles: Theoretical and practical issues of ensuring the economic security of the state. —Volgograd, 2022. pp. 18–26.
  6. Gaponenko, V.F. Financial strategies of an economic entity in modern conditions / V.F. Gaponenko // Bulletin of the Moscow University. Series 26: State Audit. 2016. No. 2. pp.4–15.
  7. Gambeeva, Yu.N., Medvedeva, S.N. Regulation of the deoffshorization process in the Russian Federation at the present stage / Yu.N. Gambeeva, S.N. Medvedeva // Russian entrepreneurship. 2021. Volume 19. No. 2. pp. 351–368.
  8. Grigorieva, Yu.P. International experience in countering the offshoring of the national economy / Yu.P. Grigorieva // Bulletin of the University (State University of Management). 2019. No. 17. pp. 128–131.
  9. Grigorieva, Yu.P. The role of offshore jurisdictions in the foreign economic activity of Russian companies / Yu.P. Grigorieva // Bulletin of the University (State University of Management). 2020. No. 7-8. pp. 66–72.
  10. Zhivikhina, O.S. Directions and mechanisms of functioning of offshore zones as a method of international tax planning / O.S. Zhivikhina // Management of economic systems. 2021. No. 34. pp. 11–22.
  11. Zakharov, A.N., Starovaya, Yu.I. «Flight» of capital as one of the consequences of globalization / A.N. Zakharov, Yu.I. Starovaya // World and national economy. 2021. No. 1 (140). pp. 6–13.
  12. Kirova, O.A., Kolpashnikov, I.M. Agreement on pricing for tax purposes. Pro et Contra / O.A. Kirova, I.M. Kolpashnikov // Tax policy and practice. 2019. No. 12 (108). pp. 55–58.
  13. Lapina, S.B. Deoffshorization of the Russian economy: the essence and methods of counteraction / S.B. Lapina // Bulletin of the Academy of Economic Security of the Ministry of Internal Affairs of Russia. 2012. No. 1. pp. 26–27.
  14. Mikhaylin, A.N., Smirnov, E.N. Evolution and the modern stage of functioning of offshore zones in foreign and Russian practice / A.N. Mikhaylin, E.N. Smirnov // Bulletin of Eurasian Science. 2022. Vol. 10. No. 5. p. 36.
  15. Smirnov, E.N. Breakthrough directions of innovative development of the Russian economy from the standpoint of international experience / E.N. Smirnov // International Innovation Research: Economics. Science. Society: collection of articles of the International Scientific and Practical Conference (Penza, July 10, 2021) / edited by G.Y. Gulyaev. Penza: ICNS «Science and Education», 2021. pp. 30–39.
  16. Telyuk, N.M. Holding company as a tool for tax optimization in a multinational group / N.M. Telyuk // Bulletin of the Moscow University. Episode 6: Economics. 2018. No. 1. pp. 40–50.
  17. Shelepov, A.V. The BEPS project: global cooperation in the field of taxation / A.V. Shelepov // Bulletin of International organizations. 2022. No. 4. pp. 36–59.
  18. Cobham, A. Tax avoidance and evasion—The scale of the problem / A. Cobham // Tax FATF Annual Report 2022-2023. —Paris: FATF, December 2022. —44 p.
  19. Schafer L. International Tax Planning in the Age of ICT. Centre for European and Economic Research. 2022. №04-27. Access mode: ftp://ftp.zew.de/pub/zew-ilocs/dp/dp 0427.pdf. (date of request: 12/15/2023).

补充文件

附件文件
动作
1. JATS XML
下载
2. Fig. 1. Key criteria for choosing an offshore jurisdiction.

下载 (134KB)
索引源数据


##common.cookie##