Deoffshorization as an Economic and Legal Category
https://doi.org/10.25205/2542-0410-2025-21-2-29-35
Abstract
The article examines the concept of deoffshorization from the perspective of various sciences. From an economic point of view, the emphasis is made on reducing the role of the offshore factor in Russian business by decreasing the number of offshore companies used or the quantitative value of capital outflow. From a legal point of view, that is a set of measures for state regulation of the economy, which is aimed at limiting (stopping) capital outflow to offshore jurisdictions. It is argued that they should be implemented using not only binding and prohibitive, but also stimulating legal means that promote domestic investments, both internal and external, carried out by Russian individuals and legal entities. The lack of a unified legal definition, ambiguity in the content and legal meaning of the legal means to be applied do not allow the full potential of deoffshorization to be realized.
About the Authors
V. N. Lisitsa
Institute of State and Law of the Russian Academy of Sciences
Russian Federation
Russian Federation
Valeriy N. Lisitsa, Doctor of Juridical Sciences, Associate Professor, Leading Scientific Researcher of Sector of Civil and Business Law,
Moscow.
R. R. Baizhumenova
Novosibirsk State University
Russian Federation
Russian Federation
Renata R. Baizhumenova, Master’s Student of the Faculty of Economics,
Novosibirsk.
E. A. Bulgakova
Novosibirsk State University
Russian Federation
Russian Federation
Ekaterina A. Bulgakova, Master’s Student of the Faculty of Economics,
Novosibirsk.
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Review
For citations:
Lisitsa V.N., Baizhumenova R.R., Bulgakova E.A. Deoffshorization as an Economic and Legal Category. Juridical science and practice. 2025;21(2):29-35. (In Russ.) https://doi.org/10.25205/2542-0410-2025-21-2-29-35
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