Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

Personal portfolio

OFSHORNYE OF DIAGRAM AS THE THREAT OF ECONOMIC SAFETY OF THE RUSSIAN FEDERATION

Volotovskaya O.S. 1 Zakharov M.T. 1
1 FGBOU VPO St. Petersburg state commercial and economic university (Saint Petersburg
In the article are examined the methods of deviation from the taxes through the off-shore diagrams, the capital export and transfer of active memberships into the off-shore jurisdictions. Evaluation of the scale of these operations is given and the threats of economic safety in connection with them are described. In the article so are given statistical data for evaluating the capital export through offshory, and so the degrees of management of Russian control through the off-shore zones. In the article so is considered the problem of ofshorizatsii as world problem and the methods of the fights with it, undertaken by different countries. Considerable attention is given to the last changes in the Russian legislation, connected with the fight with offshorami, and so with the undertaken attempts at the recovery of capital into the country. The authors so give our own recommendations relative to intensification of fight with the deviation from the taxes, using off-shore diagrams.