To the question of deoffshorization of the Russian Federation economic system

The research is devoted to the development of brand new strategic recommendations against abusive profit shifting and the improvement of Russian tax system sustainability. Among the main results of the research are the implementation of special KFDI(Inward/Outward) ratio reflecting the correlation between inward and outward foreign direct investments for the purposes of analyzing and evaluating the level of offshorization of the Russian economy, as well as a number of legislative proposals in the field of anti-offshore regulation (deoffshorization) for the public authorities having the right of legislative initiative. During the research the author used methods of logical and statistical analysis.