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TERRA ECONOMICUS

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  • No 4.3
  • Restriction of development of offshore financial networks and realization of equitable taxation model

Restriction of development of offshore financial networks and realization of equitable taxation model

TERRA ECONOMICUS, , Vol. 11 (no. 4.3),
p. 236-240

Abstract. The article covers some problems regarding deoffshorization of economy, which causes the necessity of intensive anti-offshore policy development of international community and reduction of the capital outflow in tax oasis. The reasons of deoffshorization of economic policy are connected with overcoming of consequences of the world economic crisis, an aggravation of debt and budget affairs in the developed and developing countries. Also the article makes actual some problems of sustainable institutional mechanism development aimed at restriction of offshore financial networks and realization of model of the equitable taxation.


Keywords: tax; taxation; equitable taxation; financial network; offshore; deoffshorization of economy; tax oasis

References:
  • Heifetz B.A. (2008). Offshore jurisdictions in the global and national economy. M.: The Economy. (In Russian.)
  • Ignatiev S. (2013). Interviews. Vedomosti. Feb 20. (In Russian.)
  • Mirkin J. (2013). Capital will be credited to the Motherland. “Rossiyskaya Gazeta” – Federal Issue, no. 6258(282). Available at: http://www.rg.ru/2013/12/13/mirkin.html. (In Russian.)
  • Mironov V. (2013). Expulsion from Paradise. Large companies are leaving offshore. “Rossiyskaya Gazeta” – Federal issue, dated 20 December, 2013, no. 6264 (288) Available at: http://www.rg.ru/2013/12/19/Krupnyekompaniipokidautofshory.html. (In Russian.)
Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606