The subject matter of the article is a problem that is relevant for developing economies. A legal foundation for economy operation development is consolidated slowly; instead, an illegal flow of money and corruption the population gets actively involved into are expanding. According to official records, the number of unaccounted employees who avoid taxation has exceeded 15 million in Russia. When studying this phenomenon, researchers mainly refer to shadow economy whose scale and financial damage inflicted on the country are known. Population masses involved in the illegal flow of money operate in the shadows, since the latency of corruption processes makes it difficult to explore this phenomenon and invokes sociological methods along with economic methods. The purpose of the article is to show the structure of Russian population's involvement in the illegal cash flow turnover in terms of three aspects: presence in the shadow economy, involvement in corrupt practices, and concealment of a fraction of income aiming to non-payment of taxes. When solving these problems, the authors were to use the method of applied sociology with a subsequent transformation of aggregated information into empirical indicators by economic methods. Based on the research, the authors have explored the structure and motivation of the population to participate in the illegal flow of money, calculated the aggregate economic damage from all types of population incomes that are not undocumented by revenue authorities. By revealing the latent structure of the illegal cash flow, the research findings enable to more accurately plan priority directions of efforts to be made by fiscal bodies to neutralize the population participation in illegal economic and financial activities.
* Для определения этого подхода также могут использоваться такие термины, как культурный (culture), ан тропологический (anthropological), неоклассический (neoclassical), постмодерн (postmodern).
The purpose of this article is to develop an optimization model for determining transit tariffs for energy resources, ensuring maximum efficiency of energy cooperation between Russia and the countries of Central Asia. The informational basis of the study was the statistical values of the indicators in the context of the countries studied for 2010-2017: gross domestic product (GDP), exports, energy imports, CO2 emissions, the level of transit tariffs for oil and gas. In order to achieve the objectives set by the method of multidimensional factor and integral analysis, the effectiveness of export-import relations between the studied countries was evaluated. The regression analysis method determined the elasticity coefficients of the export-import potential of countries and the transit tariff, with their impact on the efficiency of energy trade. Using a non-linear method of the generalized decreasing gradient, a model has been developed for calculating the optimal levels of transit tariffs for oil and gas, at which maximum efficiency of energy cooperation in the framework of export-import operations between Russia and Central Asia is achieved. The developed model for calculating the optimization of transit tariffs for hydrocarbons is based on the mutual reduction of their level between countries and the principle of equivalence. Practical application of the obtained optimal values of transit tariffs will ensure the intensification of export-import operations with hydrocarbons between countries on mutually beneficial economic conditions. It will be the basis for the development of effective strategies for the development of dense energy cooperation in the future.
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