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The article summarizes the theoretical and methodological tools for studying the shadow economy in foreign and domestic scholarship. A comparative analysis of the existing and used diagnostic approaches for scaling the shadow economy, including review articles devoted to this paper, is carried out. The characteristics of scientific publications on countering the shadow economy are presented. In the course of the study, an analysis of features and directions of research by Russian and foreign scientists of the phenomenon of “shadow economy” was carried out, a comparison of the data array of scientific publications by bibliometric methods (VOSviewer) conducted on the international databases Dimensions, which is one of the new and is characterized by its objectivity, and the Scopus database, which is the most qualitative and widespread for the analysis of bibliographic data. It was revealed that studies in the format of articles on the shadow economy are mostly published in the humanities, which is more consistent with the Scopus database. For domestic articles, the eLIBRARY.RU scientific electronic library was used, as one of the largest and most authoritative bibliographic databases in Russia. It was revealed that the citation rate of Russian scientific works is low, but at the same time there are high counts of downloads and views, which indicates interest in this topic, but also the low scientific significance of these publications. According to the authors, in domestic and foreign scientific publications, there are insufficient recommendations on counteracting the shadow economy and, taking into account the conclusions of the analysis of methods for measuring the scale of the shadow economy, insufficient attention is paid to the regionalization of factors in the development of shadow economic relations, which would make it possible to increase the practical efficiency of the scientific research. A review of methods for measuring the scale of the shadow economy allows us to conclude that it is difficult to understand what the shadow economy is.

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The article considers some problems concerned with efficiency of state regulation and small business (SB) support in Russia taking into account the change of its essence and role, including the issues at the regional level.Currently in Russia and abroad, theoretical insights devoted to SB essence have a certain specificity aimed mainly at underlining some positive aspects of small business.But modern realities prove the need to review the theoretical insights in the aftermath of the radical transformation of Russian economy, which occurred in recent years and caused an increase in shadow economic activity of small enterprises. At the same time, the domestic economy ceased to be closed one and gradually became an integral part of the global economy. The fact predetermines the further development of Russian economy based on digital technologies, being an important factor for regional economy.It is also necessary to emphasize that, despite the variety of the theoretical problems raised within the study of SB theory, there is a lack of attention paid to its essence transformation in the context of shadow activity of small enterprises. Also, speaking about applied researches, inadequate share of attention is paid to the methods of state influence on shadow activity of small businesses that is connected directly with delegation of authorities and responsibilities to regional and municipal levels during state support implementation.