Tax policy impact on shadow economy

The article examines the relationship between tax policy and the shadow economy. The tax burden was chosen as a tax policy indicator; the shadow economy is assessed using the Rosstat methodology. When comparing the tax burden in the country as a whole and the shadow economy volumes, a decrease in th...

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Bibliographic Details
Main Authors: A. S. Yakovleva, E. G. Lyubovtseva
Format: Article
Language:English
Published: Publishing House of the State University of Management 2022-03-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/3319