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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2022-03-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/3319 |
| _version_ | 1797243793339056128 |
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| author | A. S. Yakovleva E. G. Lyubovtseva |
| author_facet | A. S. Yakovleva E. G. Lyubovtseva |
| author_sort | A. S. Yakovleva |
| collection | DOAJ |
| description | 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 the shadow economy indicators was noted with a relatively high tax burden. When comparing the shadow economy and the tax burden by economic activity types, an insignificant relationship between the studied indicators was revealed, however, in some sectors of the economy, a feedback was noted. The introduction of a tax on professional income has led to an increase in the number of self-employed. However, the share of the self-employed in the number of those employed in the informal sector in the Volga Federal District showed a high heterogeneity across regions. The conclusion was drawn about the influence of many factors on the shadow economy, as a result of which the use of only fiscal policy instruments to reduce the shadow sector seems insufficient. |
| first_indexed | 2024-03-08T04:18:34Z |
| format | Article |
| id | doaj.art-7949065ce42e43048f809a8dad85d3f0 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T19:00:46Z |
| publishDate | 2022-03-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-7949065ce42e43048f809a8dad85d3f02024-03-26T14:23:09ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152022-03-010110911610.26425/1816-4277-2022-1-109-1162250Tax policy impact on shadow economyA. S. Yakovleva0E. G. Lyubovtseva1Chuvash State University named after I.N. UlyanovChuvash State University named after I.N. UlyanovThe 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 the shadow economy indicators was noted with a relatively high tax burden. When comparing the shadow economy and the tax burden by economic activity types, an insignificant relationship between the studied indicators was revealed, however, in some sectors of the economy, a feedback was noted. The introduction of a tax on professional income has led to an increase in the number of self-employed. However, the share of the self-employed in the number of those employed in the informal sector in the Volga Federal District showed a high heterogeneity across regions. The conclusion was drawn about the influence of many factors on the shadow economy, as a result of which the use of only fiscal policy instruments to reduce the shadow sector seems insufficient.https://vestnik.guu.ru/jour/article/view/3319tax policyshadow economylegal entities’ shadow transactionsinformal sectorinformal sector operationstax burdenself-employed workers |
| spellingShingle | A. S. Yakovleva E. G. Lyubovtseva Tax policy impact on shadow economy Вестник университета tax policy shadow economy legal entities’ shadow transactions informal sector informal sector operations tax burden self-employed workers |
| title | Tax policy impact on shadow economy |
| title_full | Tax policy impact on shadow economy |
| title_fullStr | Tax policy impact on shadow economy |
| title_full_unstemmed | Tax policy impact on shadow economy |
| title_short | Tax policy impact on shadow economy |
| title_sort | tax policy impact on shadow economy |
| topic | tax policy shadow economy legal entities’ shadow transactions informal sector informal sector operations tax burden self-employed workers |
| url | https://vestnik.guu.ru/jour/article/view/3319 |
| work_keys_str_mv | AT asyakovleva taxpolicyimpactonshadoweconomy AT eglyubovtseva taxpolicyimpactonshadoweconomy |