俄羅斯大公司開發離岸計畫的規模，原因和經濟後果

• Main Authors: 周子恩, Balganov, Zorikto
• Language: 英文
• Published: 國立政治大學
• Subjects: 境外金融中心; 避稅天堂; 避稅; 俄羅斯大公司; 去離境化; Offshore financial center; Tax heaven; Tax avoidance; Russian large company; De-offshorization
• Online Access: http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0104933061%22.

Offshore jurisdictions have become popular among corporations around the globe. They provide opportunities to reduce taxes by registering companies there. The Russian large firms have joined the trend, but exploit offshore schemes in different ways. They incorporate offshore companies with their subsidiaries operating in Russia. The main purpose is to protect assets from hostile capture by other businesses or even the government. Thus, businessmen stay hidden as end beneficiaries behind the offshore companies’ chain. The offshorization in the country has its enormous scale. Up to 90% of the largest companies are involved in offshore patterns. The government makes some efforts to force companies to come back to the country, but they are not effective. To succeed, corporations should experience the improved business climate and have an opportunity to defend themselves in fair courts. It is the government’s responsibility to make such appealing conditions. As a result, nowadays, Russia suffers not only from less tax collection, but also from losing control over strategically important enterprises and even industries. Thus, the phenomenon threatens to the country's national security.