The article analyzes Federal Law "On Individual Voluntary Declaration of Assets and Accounts (Deposits) in Banks and Amendments to Certain Legislative Acts of the Russian Federation" dated June 8, 2015 No. 140-FZ, the results of the capital amnesty held in 2015 -2016 were studied, and by this reasoning, conclusions were drawn regarding the applicability of the action of this kind of normative legal acts in the current economic and political situation in Russia. In this article, the authors substantiate the ineffectiveness of those measures for capital amnesty that were implemented. Guided by the experience of the implementation of this law by the state authorities and conclusions of judicial practice, the authors of this article highlight the prospects for the capital amnesty in 2018, as well as suggest some ways to influence potential subject in a legal relationship in the area of capital amnesty.
capital export, capital amnesty, deoffshorization, declaring, controlled foreign companies
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