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FISCAL MECHANISMS FOR THE DEOFFSHORIZATION OF THE RUSSIAN ECONOMY
Abstract
The article is devoted to the study of the process of de-offshorization of the Russian economy, which was initiated by the Russian Government at the end of 2014.Amnesty of capital, or their legalization, is an economic mechanism, which is a kind of contract between the state and economic entities, or individuals, allowing to build relationships between the parties from "zero". Since many Russian legal entities conduct business through foreign offshore companies, they will in any case have to leave the shadows in order not to violate the law on controlled companies. However, entrepreneurs were not insured against alleged and quite logical questions about the origin of their capital, but as a derivative – of their foreign business. Deoffshorization could not be completed in one year of the reform. Therefore, the article details the goals, objectives, and planned and actual results of the two stages - the first from January 1, 2015 to mid-2016. the Second stage from March 1, 2018, to February 28, 2019. Analyzed the results of the efforts for the first year and submitted legislative initiatives and expectations from their implementation in the run up to 2019, given the author's evaluation of the effect.
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