Economy Offshoring in the National Economic Security

This study considers the modern development features of economic systems – intensification of economy offshoring, which determines the relevance of the subject matter. The purpose of the study was to analyse offshoring, establish its impact on the national economic security, and develop means to de-offshorise the economy. The methodological basis of the study included general scientific and special cognition methods, in particular dialectical cognition, theoretical generalisation and abstraction, methods of economic and statistical analysis, induction, deduction, and synthesis. The study analysed the volume of offshore capital withdrawals, the tax asymmetry level, and the economy offshoring level in different countries, including Ukraine. Based on the analysis data, the study indicated the threatening level of modern economy offshoring. The study included the theoretical analysis of offshoring in the system of national economic security, the main causes, advantages, and disadvantages of this process for the national economy. The authors highlighted the main threats posed by offshoring to the economy and economic security. The terms "offshoring" and "de-offshoring" were defined, considering their security significance. The study identified that a considerable share of the withdrawn capital is returned to the national economy in the form of so-called "round-trip" investments. As a result, it is necessary to consider the safety indicators of "round-trip" investments for the economy upon implementing measures to reduce their volumes. The study analysed the ratio of withdrawn capital and external debt of different countries and determined that Ukraine is one of the leading countries according to this indicator. The authors developed the main means of Ukrainian economy de-offshoring and ensuring economic security