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Assessment of the Intermediate Results of the Russian Deoffshorization Policy

Student: Sokolov Oleg

Supervisor: Vladimir Tiutiuriukov

Faculty: Faculty of Social Sciences

Educational Programme: Public Administration (Bachelor)

Year of Graduation: 2021

At the beginning of the last decade, the Russian economy headed for deoffshorization. Almost ten years have passed since the implementation of the first laws. This study was created to assess the intermediate results of the deoffshorization policy in Russia. The first chapter examines the world and Russian experience in combating the tax base erosion, the mechanisms of functioning of offshore companies, and forms a methodological basis for empirical research. The second chapter provides a comparative legal analysis of anti-offshore laws in Russia and abroad. The third chapter is devoted to the analysis of macroeconomic indicators. As a result of this study, a multilateral assessment was formulated, indicating the effectiveness of deoffshorization policy, and a framework for its long-term analysis was created. The paper presents recommendations for finalizing the legislation in the field of special administrative regions, the so-called "domestic offshore".

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