СИСТЕМАТИЗАЦИЯ ПОДХОДОВ К ФОРМИРОВАНИЮ КОНЦЕПТУАЛЬНЫХ ОСНОВ ДЕОФШОРИЗАЦИИ ЭКОНОМИКИ

Abstract:
The article examines the development of the conceptual foundations of deoffshorization of the economy in the context of changing the nature of cross-border capital flows and ways of using offshore mechanisms. The purpose of the study is to systematize scientific approaches to the formation of the conceptual foundations of deoffshorization of the economy and identify the basic elements that reflect the change in the object of regulation. Based on the analysis of domestic and foreign literature, as well as documents from the OECD and the International Monetary Fund, the evolution of ideas about offshoring from the territorial understanding of offshore jurisdictions to the regulation of cross-border corporate networks, the economic content of activities and tax incentives has been traced. Five interrelated approaches to the formation of the conceptual foundations of deoffshorization are identified: a jurisdictional, information-transparent, network-based, functional, and tax incentive neutralization approach. The scientific novelty of the research consists in systematizing these approaches according to the criterion of changing the object of deoffshorization policy and in defining the five basic elements of the modern concept of deoffshorization: jurisdiction, information, cross-border network, economic content of activity and tax incentive. It is shown that the development of the concept of deoffshorization takes place in the direction of the transition from the control of individual territories to the regulation of the mechanisms and economic causes of the cross-border redistribution of profits and capital.