UDC 33
One of the most acute problems of the entire world community is the development of effective methods of countering the shadow economy, which is expressed in a significant threat to the stable and effective functioning of the state, destabilizing the entire financial component of society. Being a kind of response to the methods of state regulation, the volumes of the shadow economy and illegal types of economic activity continue to grow steadily from year to year. The desire to maximize the income received forces the participants of the shadow sector to look for possible ways to «bypass» the payment of taxes, the real economic activity significantly exceeds the figures reflected in the state statistical agencies. In this regard, it is fair to say that this negative process, which forms patterns of illegal economic behavior and slows down the pace of economic development, continues to worsen in modern Russia. Shadow, hidden, illegal incomes do not participate in the formation of the revenue part of the budgets of the budgetary system, hence it logically follows a significant reduction in its expenditure part, which should be aimed at solving socially significant, national tasks. This is especially relevant now, in the context of the implementation of numerous priority state large-scale programs that require significant funding. In recent years, global changes in the economy of our country, caused first by the pandemic, then by geopolitical tensions, could not but affect the volume of the shadow economy in Russia. At the same time, the situation was aggravated by the unprecedented expansion of economic sanctions against our country, which in turn led to unprecedented chaos in all structural elements of the financial market.
shadow economy, tax burden, causes of the shadow economy, dualism of the shadow economy
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