Off-Shoring Processes in Conditions of Taxation System Restructuring

The article analyzes off-shoring processes in order to find new ways for developing taxation planning oriented to prevention of asset outflow beyond Russian jurisdiction due to the taxation system restructuring. The authors showed the necessity to decline the appeal of off-shore for entities of econ...

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Autores principales:	V. I. Bratcev, A. V. Roybu, E. S. Pozhidaeva
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2018
Materias:	off-shoring de-off-shoring low taxation jurisdiction taxation planning anti-off-shoring policy capital outflow de-off-shoring of economy off-shoring finance networks innovation development economy modernization taxation policy Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/2764f848291f4bb195c71eebfb6434c2
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spelling	oai:doaj.org-article:2764f848291f4bb195c71eebfb6434c22021-11-15T05:20:47ZOff-Shoring Processes in Conditions of Taxation System Restructuring2413-28292587-925110.21686/2413-2829-2018-4-54-63https://doaj.org/article/2764f848291f4bb195c71eebfb6434c22018-07-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/529https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The article analyzes off-shoring processes in order to find new ways for developing taxation planning oriented to prevention of asset outflow beyond Russian jurisdiction due to the taxation system restructuring. The authors showed the necessity to decline the appeal of off-shore for entities of economic activity based on rational taxation legislation. They substantiate the topicality of researching the taxation system restructuring in Russia, which fosters business development and new taxation mechanism designing providing conditions for reduction of off-shore development. Key forms of taxation incentive were investigated in order to identify possibilities of their impact on de-off-shoring processes and grounding the necessity of developing a new taxation mechanism for extending tax payments on growth of capital till the completion of the investment process. The article considers the taxation manoeuvre towards increasing the taxation base and its feasibility in Russian conditions. The article describes priorities of Russian taxation policy and its improvement in today’s circumstances of complicated geopolitical situation and sanction restrictions. The authors come to the conclusion about Russia transition to a row of innovation countries and put forward a set of measures aimed at creating optimal conditions of all economic agents’ involvement in innovation activity and filling economy with innovation content. Among key results of the research we should mention grounding taxation system restructuring, which stimulates business development and designing practical recommendations aimed at improvement of the mechanism of taxation impact on off-shore processes.V. I. BratcevA. V. RoybuE. S. PozhidaevaPlekhanov Russian University of Economicsarticleoff-shoringde-off-shoringlow taxation jurisdictiontaxation planninganti-off-shoring policycapital outflowde-off-shoring of economyoff-shoring finance networksinnovation developmenteconomy modernizationtaxation policyEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 4, Pp 54-63 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	off-shoring de-off-shoring low taxation jurisdiction taxation planning anti-off-shoring policy capital outflow de-off-shoring of economy off-shoring finance networks innovation development economy modernization taxation policy Economics as a science HB71-74
spellingShingle	off-shoring de-off-shoring low taxation jurisdiction taxation planning anti-off-shoring policy capital outflow de-off-shoring of economy off-shoring finance networks innovation development economy modernization taxation policy Economics as a science HB71-74 V. I. Bratcev A. V. Roybu E. S. Pozhidaeva Off-Shoring Processes in Conditions of Taxation System Restructuring
description	The article analyzes off-shoring processes in order to find new ways for developing taxation planning oriented to prevention of asset outflow beyond Russian jurisdiction due to the taxation system restructuring. The authors showed the necessity to decline the appeal of off-shore for entities of economic activity based on rational taxation legislation. They substantiate the topicality of researching the taxation system restructuring in Russia, which fosters business development and new taxation mechanism designing providing conditions for reduction of off-shore development. Key forms of taxation incentive were investigated in order to identify possibilities of their impact on de-off-shoring processes and grounding the necessity of developing a new taxation mechanism for extending tax payments on growth of capital till the completion of the investment process. The article considers the taxation manoeuvre towards increasing the taxation base and its feasibility in Russian conditions. The article describes priorities of Russian taxation policy and its improvement in today’s circumstances of complicated geopolitical situation and sanction restrictions. The authors come to the conclusion about Russia transition to a row of innovation countries and put forward a set of measures aimed at creating optimal conditions of all economic agents’ involvement in innovation activity and filling economy with innovation content. Among key results of the research we should mention grounding taxation system restructuring, which stimulates business development and designing practical recommendations aimed at improvement of the mechanism of taxation impact on off-shore processes.
format	article
author	V. I. Bratcev A. V. Roybu E. S. Pozhidaeva
author_facet	V. I. Bratcev A. V. Roybu E. S. Pozhidaeva
author_sort	V. I. Bratcev
title	Off-Shoring Processes in Conditions of Taxation System Restructuring
title_short	Off-Shoring Processes in Conditions of Taxation System Restructuring
title_full	Off-Shoring Processes in Conditions of Taxation System Restructuring
title_fullStr	Off-Shoring Processes in Conditions of Taxation System Restructuring
title_full_unstemmed	Off-Shoring Processes in Conditions of Taxation System Restructuring
title_sort	off-shoring processes in conditions of taxation system restructuring
publisher	Plekhanov Russian University of Economics
publishDate	2018
url	https://doaj.org/article/2764f848291f4bb195c71eebfb6434c2
work_keys_str_mv	AT vibratcev offshoringprocessesinconditionsoftaxationsystemrestructuring AT avroybu offshoringprocessesinconditionsoftaxationsystemrestructuring AT espozhidaeva offshoringprocessesinconditionsoftaxationsystemrestructuring
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Off-Shoring Processes in Conditions of Taxation System Restructuring

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