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The Model of Well-Balanced Taxation for Overcoming the Shadow Economy in Modern Russia
P. 207–215.
Pozdnyakova U., Bogoviz A. V., lobova S., Ragulina J., Popova E.
The chapter dwells on theoretical foundations of the shadow economy, considers the types of existence and growth of the shadow sector, evaluates the scale and role of the shadow economy, and studies pros and cons of existence of the shadow economy, as well as peculiarities of the model rows of measuring the shadow economy, related to tax evasion at the national level. For adapting these methods to the regional level, correspondence of the national methods and indicators in the regional aspect is viewed, and the most adequate indicators are selected, which are presented in the form of the model of well-balanced taxation. Practical implementation of the model will allow regulating the volumes of the shadow economy for making more justified decisions on improvement of the tax policy at various levels of management. © Springer Nature Switzerland AG 2019.
In book
Vol. 182. , Switzerland: Springer Publishing Company, 2019.
Grigoryev L. M., Vasileva A., Современная мировая экономика 2025 Т. 3 № 1 С. 6–30
The article demonstrates the disparity of economic growth in the European Union from 2000 to 2023. Countries within the European Union are divided into three geographical and historical groups: the North, the South, and the East. The post-socialist East has considerably narrowed the gap in GDP per capita at PPP (in constant 2021 prices) with ...
Added: March 21, 2026
Khorkina N., Стрелец П. С., Смирнова В. С., Вопросы государственного и муниципального управления 2026 № 1 С. 170–202
The article presents the analysis of public policy mechanisms for regulating the electronic cigarette market, as used in developed countries. The paper examines foreign experiences of managerial decisions aimed at reducing the prevalence of electronic cigarettes among populations in diff erent countries (including administrative, economic, informational and educational mechanisms); their costs and benefi ts are ...
Added: March 12, 2026
Salamatov V., Базелюк В. Н., Бизнес. Общество. Власть 2025 № 3 (57) С. 218–238
The article is dedicated to analyzing the experience of the Islamic Republic of Iran under prolonged sanction pressure that has been ongoing since 1979. The main focus is on three key aspects: historical stages of sanctions implementation, their impact on the economy, politics, and social sphere of the country, as well as Iran's methods of ...
Added: February 13, 2026
K. Ponomareva, BRICS Law Journal 2023 Vol. 10 No. 4 P. 142–161
The digitization of the economy creates new challenges that affect the tax security of a state. These challenges have both positive and negative effects on the economy. This study is devoted to the challenges brought about by a digital economy that result in the necessity of responses from governments and international organizations. First and foremost, ...
Added: February 11, 2025
K. Ponomareva, Maslov K., Mironova S., BRICS Law Journal 2024 Vol. 11 No. 4 P. 57–80
This study is devoted to a comparative analysis of different models of the risk-based approach used in tax administration in the BRICS countries. The risk-based approach is widely recognized as the fundamental basis for defining and legally consolidating the tasks of tax administration bodies in modern conditions. According to this approach, the objectives of the ...
Added: February 10, 2025
Valentina Kravchenko, Karapetov V., Nechepurenko I., Journal of Financial Crime 2023 Vol. 30 No. 6 P. 1474–1490
Purpose
This study aims to identify the factors which influence the change in the volume of shadow economy in the countries of Europe to explain its growth or reduction through the change in the identified factors. This would help to determine which factors are worth impacting to reduce the volume of shadow economy in the countries ...
Added: January 22, 2025
Komyagin D., В кн.: Законы о "налогах на грех"Т. 1.: М.: Юстицинформ, 2025. С. 8–19.
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Added: December 30, 2024
Gleb P., Гао Ю., Право и политика 2020 № 3 С. 8–18
The subject of this research consists in the analysis of the experience of the People's Republic of China (PRC) on reform of the system of taxation of oil and natural gas extraction, which can present significant interest for Russian executive branch and researchers in the conditions of reform of Russian natural resource legislation, as well ...
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Khorkina N., Chetaeva K., Шпеко А. Д., Вопросы государственного и муниципального управления 2024 № 2 С. 183–210
The article is devoted to the analysis of public policy measures to promote the principles of healthy eating the population, which has become an integral part of the daily activities of public authorities and local governments in many developed countries. The authors identify the key determinants of people's dietary patterns; foreign experience of effective management ...
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Ivanov D., Aisin A., Communist and Post-Communist Studies 2024 Vol. 57 No. 1 P. 74–100
In this article, we study the long-run effect of the Soviet shadow economy on attitudes toward the market economy and competition in Georgia—a former Soviet republic known for the high prevalence of the shadow economy. We use the density of Soviet-era organized crime as a proxy for the local prevalence of shadow economy and instrument ...
Added: November 27, 2023
Якушева Е. Е., Российский юридический журнал 2023 Т. 149 № 2 С. 143–152
A topical issue of economic policy of the modern State is the development of high-tech industry and production that significantly increases the economic, innovation and scientific potential of the country; the transition to a high-tech type of economic development is reasonably recognised as a strategic task of the State. Such development is ensured by a ...
Added: October 18, 2023
Simachev Y. V., Fedyunina A., Светова В. А., ЭКО 2023 № 12 С. 30–47
The article discusses the phenomenon of the shadow sector's existence in national economies under the influence of economic shocks, particularly in the context of sanctions. Based on international experience, it is argued that the shadow sector does not always grow in response to crises and sanctions. This depends on the nature of the shocks, the ...
Added: September 1, 2023
Ponamorenko V., Насырова Г. А., Кодашева Г. С. et al., Уголь 2022 № 4 С. 61–66
The publication addresses the impact of cryptocurrency mining on the energy security of the Republic of Kazakhstan and the Russian Federation, two of the top three countries in the world in terms of cryptocurrency mining. The article analyzes statistical data that reflect the dynamics of increasing cryptocurrency mining in the Republic of Kazakhstan and the ...
Added: January 29, 2023
Изотов Ю. Г., Налоги 2022 № 5 С. 16–19
The article examines the system of obligatory payments in the Russian Federation. There is a lack of a unified understanding of the nature of taxes, fees, duties and parafiscal payments - the courts, including the Constitutional one, motivate their decisions with rather vague and imprecise wording, the Government often adopts 1new taxes in violation of ...
Added: December 13, 2022
Zorile Dorina D., Тенденции развития науки и образования 2020 № 60-5 С. 49–58
The article analyzes thr theoretical approaches of two representatives of the German thought of the 1-st third of the XX century - of a partisan of the sociology of the right E. Frenkel and of the founder of the finance sociology R. Goldscheid. The ideological basis and methodological approaches employed in the investigations of the ...
Added: December 4, 2022
Drapkin I. M., Journal of Tax Reform 2020 Vol. 6 No. 3 P. 244–255
The article discusses the effectiveness of tax incentives for regulation of the level of foreign direct investment inflows (FDI) and outflows in the economy. Theoretically, changes in tax levels should influence both the profitability of investment projects and companies’ choice of locations for their production units. At the same time, transfer pricing opportunities in the ...
Added: November 3, 2022
Арженовский С. В., Orlova Y., Semerikova E. V. et al., Вопросы статистики 2022 Т. 29 № 5 С. 17–34
The purpose of the research is to assess factors influencing the rescaling of the shadow economy in the Russian Federation (on the example of certain regions). The analysis was carried out using mathematical and statistical methods according to regional statistics for 2013–2019. In particular, a model of multiple indicators and factors (MIMIC) was built. It ...
Added: October 31, 2022
Slepov V. A., Kosov M., Grishin A. I. et al., REVISTA GEINTEC-GESTAO INOVACAO E TECNOLOGIAS 2021 Vol. 11 No. 4 P. 1561–1578
The purpose of the article is to study trends and changes in the tax policy of the Anglo-Saxon countries. The article covers the analysis of tax regulation, the trends of historical development, and the features of the implementation of tax reforms in certain periods. The key results of the study are the absence of a ...
Added: October 25, 2022
Khlevniuk O. V., М.: Новое литературное обозрение, 2023.
В книге рассматриваются характерные черты советской теневой экономики на примере деятельности строительной организации Николая Павленко в 1948–1952 годах. Это было значительное нелегальное предприятие сталинского периода. По договорам с государственными структурами корпорация Павленко за несколько лет построила десятки участков шоссейных и железных дорог. На основании новых архивных документов в книге изучаются методы работы организации Павленко и ...
Added: October 23, 2022
Непомнящих Е. В., Коппалова А. И., SPEAR’S 2019 No. Апрель
Added: September 12, 2022
Ханина Е. В., Вестник экспертного совета 2019 № 2(17) С. 111–116
The paper examines the economic essence of the tax burden and its legal regulation. The author distinguishes the concepts of tax burden and tax load as well as considers the role of the tax burden in the economy. A comparative analysis of the structure of the tax load in Russia and the world is given. ...
Added: February 11, 2022
Lavrenchuk E. N., Kirpishchikov D., Вестник Московского университета. Серия 6: Экономика 2021 № 5 С. 136–154
The purpose of this article is to identify and estimation of factors affecting tax revenues to the Russian’s regional budgets. The following factors were highlighted: the gross regional product, the average wage level, the inflation rate, the share of unprofitable organizations in the region, the level of employment, the share of the agricultural sector, investment ...
Added: October 20, 2021