This study considers the features of modern development of economic systems – intensification of offshoring of economy, which forms the relevance of the study. The purpose of the study is to perform a theoretical analysis of offshoring, to establish its impact on the national economic security and to develop ways to de-offshoring the economy. The methodological basis of the study were general scientific and special methods of cognition, including methods of dialectical cognition, theoretical generalisation and abstraction, methods of economic and statistical analysis, induction, deduction, and synthesis. The study analyses the volume of offshore capital outflows, the volume of tax asymmetry and the volume of offshore economies of different countries, including Ukraine. Proceeding from the analysis data, the study indicated the threatening volumes of offshoring in the modern economy. In addition, the study provided the theoretical analysis of the offshoring process in the system of national economic security, establishing the main reasons, advantages and disadvantages of this process for the national economy. The main threats posed by offshoring the economy and national economic security are highlighted. The definition of the concepts of offshoring and deoffshoring is formed taking into account their security-related importance. It was discovered that a considerable share of the withdrawn capital is returned to the national economy in the form of so-called "round-trip" investments. It is concluded that it is necessary to factor in their safety value for the economy when implementing measures to reduce their volume. The study analysed the ratio of withdrawn capital and external debt of different countries and found that Ukraine is one of the leading countries according to this indicator. The main ways of de-offshoring the Ukraine's economy and ensuring the economic security of the state have been developed

Keywords: offshore jurisdiction, international financial markets, de-offshoring, capital, investments