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Musaeva Kh.M. The Destructive Impact of the Shadow Economy on the Tax Component of the Budget and Evaulation of Possible Ways to Reduce its Size in Russia

Published in journal "Taxes and Taxation", 2016-10 in rubric "Tax administration", pages 810-821.

Resume: The subject of this research is a set of theoretical, methodological and practical issues aimed at identifying ways to reduce the scale of the shadow economy as an important resource tax budget revenue growth and security of the Russian Federation at the present stage. The object of study is the shadow economic activity and the mechanism of its influence on the tax component of the budget system. The main objective of the study is to analyze the extent of the negative impact of shadow activity on the development of the economy and the tax component of the budget and to evaluate possible ways to reduce the size of the shadow ecnomy in the Russian Federation. In the process of research and analysis of information and statistical data the author has used economic statistical methods (generalization, grouping, comparison, factor analysis, etc..), methods and principles of systems and integrated approaches. The scientific novelty of the research is caused by the fact that the author provides a substantiation of a set of theoretical and practical recommendations aimed at creating institutional conditions for the development of personal interests of economic entities within the framework of legal activities reducing the extent of the destructive effect of the shadow economy on tax security countering tax violations as an important budgetary resources of the Russian Federation. As a result of research the author has assessed the destructive effect of the shadow economic activity on the tax revenue component of the budget system. It is shown that the basis of the objectively existing causes of the shadow economy is a violation of personal economic interests of businesses. It is also reasoned that an important role in reducing the size of the shadow economy is played not only by actions of law enforcement and tax authoritie but also self-education and creatino of informal institutions that deny the shadow economy. The author suggests that we should evaluate the effectiveness of tax policy based on the security tax ratio. The author also outlines ways to improve methods of interaction between law enforcement/tax authorities and other executive bodies in order to control the movement of property and income. The author also describes ways to create the system of state support for investment in legal economy as a factor of "whitewashing" the informal economy.

Keywords: tax component, ways to reduce, tax administration, tax loss, evaluation methods, factors, consequences, scale, destructive effect, business entities

DOI: 10.7256/1812-8688.2016.10.20652

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