Increased use of tax havens in the global economy

Authors

  • Aleksander Nikolayevich Zelenuk MGIMO University of the Foreign Ministry of the RF

Keywords:

Tax, tax heavens, off shore, legislation, corporate practices

Abstract

In the article the expanded practice of tax avoidance by corporations in industrialized countries, efforts of certain governments including Russia to counteract tax avoidance, elaboration of counteracting measures and imperfect tax legislation are considered.

Author Biography

Aleksander Nikolayevich Zelenuk, MGIMO University of the Foreign Ministry of the RF

Ph.D. (Economics)
Place of work, post: MGIMO University of the Foreign Ministry of the RF, Academic Department of Economic Theory, assistant professor

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Published

2024-02-08

How to Cite

Zelenuk, A. N. (2024). Increased use of tax havens in the global economy. Russian Foreign Economic Journal, (2), 34–39. Retrieved from https://journal.vavt.ru/rfej/article/view/1223

Issue

No. 2 (2013)

Section

World economy

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