Ключевые слова: региональная экономика, теневая экономика, валовой региональный продукт, налог, статистика Аннотация Предмет. К настоящему времени различными исследователями разработано значительное количество методик измерения уровня теневой экономики. Большая часть научных разработок данного рода связана с исследованием теневой экономики на общенациональном уровне различных государств. Гораздо меньше научных работ посвящено исследованию теневой экономики на региональном уровне. Цели. Разработка методики расчета величины теневой экономики российских регионов. Методология. С помощью эконометрических методов разработана методика измерения величины теневой экономики в российских регионах на основе сопоставления данных статистической и налоговой отчетности. Методический инструментарий исследования включает математические методы обработки статистических данных. Эта методика основывается на сопоставлении совокупной величины ВРП и его составляющих, измеряемых органами статистики, с величиной налоговой базы отдельных налогов, публикуемой налоговыми органами, которая, в свою очередь, является легальной составной частью ВРП регионов страны. Результаты. Раскрыты проблемы измерения масштабов теневой экономики на уровне отдельных регионов страны. В целях проверки достоверности полученных результатов был проведен корреляционный анализ взаимосвязи размера теневой экономики в российских регионах с показателями, характеризующими социально-экономическое развитие регионов, которые имеют связь с уровнем тенезации региональной экономики. Выводы и значимость. Проведенное исследование позволило произвести расчет величины теневой экономики субъектов Российской Федерации в период 2010-2013 гг. Полученные в ходе научного исследования результаты могут быть использованы в проведении государственной социальноэкономической политики на региональном уровне.

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The article discusses the hypothesis that fiscal crime has some sector-specific characteristics, which tend to become more pronounced as new technologies emerge and develop. These characteristics should be taken into account when devising policies targeted at fighting tax evasion. To test this hypothesis, we analyzed quantitative (the level of economic crime in Russia in general and for different types of economic activity) and qualitative characteristics of crime (structure, dynamics and nature of crime). We also conducted analysis of the correlation between these indicators and the structure of costs and financial performance of organizations. The research relies on crime statistics, which reflect the scale of tax evasion better than financial statistics (since the latter are influenced by a large number of factors and are subject to significant change even within one year). Pearson’s and Spearman’s correlation coefficients were used for verification. Sectors of economy were ranked in descending order according to the corresponding economic crime rates and loss to gross value added in the sector. The findings show that unlike the cases of tax evasion, the number of economic crimes does not closely correlate with the structure of costs. Most tax crimes and corporate tax evasion in particular are recorded in sectors with lower labour costs, social security contributions and other prime costs but with higher depreciation of fixed assets (capital intensive industries). Thus, the results of this study contradict the findings of international scholars that shadow economy is larger in highest paying industries. It is shown that the sectors with higher losses are characterized by higher crime rates, that is, the loss in many cases is connected to tax evasion and related economic crime. The research has brought to light certain sector-specific characteristics of tax evasion, which means that these characteristics should be taken into account in governance and policy-making as well as in further research on this topic.

The article is devoted to the methods of revenue formation of the Pension system. Effective functioning of the Pension system in any country depends on the applied methods of revenue formation of the State Pension system. Thus, the problems of the Russian pension system disclosed in the article are caused by the inefficient methods of revenue formation of the Pension Fund of Russia. The theoretical views on conditions that determine the quality of the work of the pension system are reviewed. The methods of revenue formation of State pension systems in different countries of the world and conducted pension reforms are analyzed. The studies evaluating the effectiveness and sustainability of State pension systems usually use mathematical methods and actuarial calculations. Mathematical apparatus applied in the article allowed calculating the formal conditions of balance of the State pension system, considering compliance with the equivalency and compensatory contributions and payments. The publication outlines the mathematical formulas that describe the conditions of equivalence and retribution observance. The study revealed that the methods of revenue formation of State pension systems are social insurance and social security. Social insurance applies the techniques of pension social risks redistributing insurance and social security uses tax tricks redistribution of the National income. The method of social security reduces the motivation of contributors to pay obligatory payments to the State Pension Fund. Therefore, in Russia there is significant evasion. The authors considered using the distribution and accumulation method of revenue formation of the State Pension system. The article demonstrates that, various methods of revenue formation of the State Pension system are actively used in the world KEYWORDS Pension, Pension Fund, pension insurance, revenue, tax, grant, tax evasion, mathematical methods, pension accumulation, international experience HIGHLIGHTS 1. The balance between the pension system revenue and the expenses for pensions is an important characteristics of a national pension systems 2. The stability of the pension system based on the distribution method of forming revenue is ensured by the compliance of the insurance premium tariff with the macroeconomic and demographic conditions of the country's development; the stability of the pension system based on a funded method of forming revenue is ensured by the real annual return of pension savings placed in investment assets ISSN 2412-8872Journal of Tax Reform. 2017. T. 3, № 3. С. 199-215 3. The Russian pension system is unbalanced due to the significant scale of evasion from the pension insurance contributions 4. Mathematical calculations have shown that solving the problems of the Russian pension system is possible by increasing the motivation of citizens and organizations to pay the pension insurance contributions; expand the application of the funded method of pension system revenue formation and ensure a real level of return on the asse...

The description of the magnetic properties of amorphous alloys and comparison of the model evaluation with experimental data have been carried out in terms of the magnetic theory of disordered systems (Biryukov's theory). The hysteresis loops for a number of amorphous metallic glasses have been investigated and it also has been shown that Biryukov's hypothesis about the weak correlation between spin and electrostatic components is true for the amorphous magnetic system that permits to interpret collectively the results of different magnetometric experiments.