%0 Journal Article %T Positive and negative role of offshore in Russia and the world, prospects for its use %A Zaytseva, O.P. %A Kalinovskaya, T.A. %K international law; public finance; tax violations; capital outflow; offshore; foreign jurisdiction %J Journal of economic studies %D 2024 %N 10 %P 10 %I INFRA-M Academic Publishing LLC.