A tax method to calculate the value of the shadow economy of Russian regions

Fedotov, D. Yu.; Nevzorova, Ekaterina N.; Орлова, Елена Николаевна

doi:10.24891/re.15.11.2015

Cited by 6 publications

(6 citation statements)

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“…The sectoral structure of gross value added for federal districts (calculated according to Federal State Statistics Service data 7,8 ) demonstrates the following.…”

Section: Discussionmentioning

confidence: 99%

“…5 This data makes it possible to analyze the structure and dynamics of the scope of the unobserved economy in terms of the sectors, but they do not yield estimates in terms of regions. That is why the authors use their own data obtained in previous studies to analyze regional differentiations in the shadow economy level [8,14,15].…”

Section: Methodsmentioning

confidence: 99%

“…The authors used the indirect approach to assess the shadow economy based on data of the departmental tax statistics of the Russian Federal Tax Service, which presents detailed data by Russian Federation regions. Indirect assessment is carried out based on deviation of taxable income from total income [8]. The scope of the shadow economy of a region was calculated by deducting the legal component from the total income.…”

Section: Assessment Of Corruption Levelmentioning

confidence: 99%

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Shadow Economy in the Countryside of Russian Regions

Киреенко

Nevzorova

2019

Reg. Res. Russ.

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The paper studies the correlation of the scope of the shadow economy and agriculture and validates the statement that growth in the share of the agricultural sector in GDP leads to growth in the shadow economy. The results of testing the statistical correlation of the scope of the shadow economy in the Russian regions and indicators reflecting the agricultural scope are presented (the share of the rural and urban population in the total population, the share of agricultural production in GRP). The research methodology includes an analysis of the approximation curves constructed based on scatter diagrams using the indicator of the share of the urban population and the logarithm of shadow sector indicators. Russian Federal State Statistics Service data and the authors' calculations of the scope of the shadow economy in Russian regions for 2002-2013 are used. Overall, the authors confirm the hypothesis on existence of a direct correlation between the scope of the shadow sector and share of agriculture in the economy. A noticeable correlation between the scope of the shadow economy in regions with the share of the rural population and a moderate correlation with the share of agriculture, hunting, and forestry in the GRP is revealed. A tendency toward an increase in informal employment in nonagricultural types of activity is specified. It is concluded that population migration from the countryside to cities, and increase of the urban population will contribute in the future to an increase in the scope of the shadow economy in the least urbanized regions and a decrease thereof for regions with a medium level of urbanization.

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“…The sectoral structure of gross value added for federal districts (calculated according to Federal State Statistics Service data 7,8 ) demonstrates the following.…”

Section: Discussionmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Assessment Of Corruption Levelmentioning

confidence: 99%

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Shadow Economy in the Countryside of Russian Regions

Киреенко

Nevzorova

2019

Reg. Res. Russ.

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“…For example, N. P. Figurnova [14], A. I. Kolganov and A. V. Buzgalin [15] view them as a "robbery" that led to the impoverishment of people in rural areas, that is, the majority of the Soviet population. I. V. Karavayeva and V. A. Maltsev [16] view the turnover [18][19][20][21][22]. Earlier international studies of the Soviet economy suffered from the absence of plausible data and, therefore, were largely critical of the collectivization methods.…”

Section: Literature Reviewmentioning

confidence: 99%

Fiscal policy and incentives for development of the Soviet planned economy in the industrialization period

Sodnomova

Leontyeva

2019

JTR

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The article is aimed at studying the Soviet fiscal policy and its effects on the country's economic development in 1926-1940. We used a historical and logical method to research the effectiveness of the two instruments of taxation-the turnover tax and tax charges on profits-and their role in the impressive achievements of the Soviet economy. To analyze and compare the data we used the key indicators of economic development and tax collection for 1926-1940. The results of the analysis have confirmed our hypothesis that the turnover tax and tax charges on profits along with price regulation and planned economy led to the formation of a costeffective economic model in the USSR. We have shown that this model ensured constant reduction of production costs, accelerated growth of the urban population and unprecedented expansion of heavy industry. Radical simplification of the tax system, which was a part of the 1930s reform, not only had a considerable fiscal effect but also affected social development. The turnover tax and tax charges on profits allowed the government to mobilize considerable resources for investment to stimulate growth in production of heavy industry at a rate of 10-16% a year, which created a multiplier effect in the whole economy. However, financial resources were mobilized at the expense of consumers, since higher taxes were mainly imposed on enterprises of light industry and food industry. This led to "commodity hunger", the introduction of ration cards, and strict administration. It is concluded that the distinctive feature of the Soviet fiscal policy was its complex nature and subordination to the single goal of the country's industrialization. KEYWORDS turnover tax, tax charges on profit, industrialization, Soviet planned economy, costeffective economy JEL N4, E62 УДК 336.02 Оригинальная статья

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“…However, we believe that, at the state and international level, unfair competition as a term is appropriate to be interpreted more broadly. It is a tool of the underground economy in the form of illegal activities and/or illegal inactivity aimed at obtaining unfair international strategic advantages, financial super profits, local and global commercial preferences, false business reputation and social status supremacy, by creating and exploiting different levels of domestic and external factors for competitors and competitively undermined state factorsfrom implementation of: illegal price manipulation, commodity and service falsification, documentary forgery, industrial espionage, commercial collusion and bribery, business defamation, systemic misinformation, criminalization and illegal takeover, technological sabotage, corruption of the authorities, and to the conducting of: virtual information campaigns, historical and educational inversions, legal annihilation, political provocations, physical and chemical-biological deterioration of the ecosystem and food, cybernetic totalization, criminal repressive blackmail, and even military punitive actions against humanistic principles, defensive ability and competitiveness, economic stability, social security, well-being and the free public consciousness of the nation (Fedotov et al, 2017;Samarukha, 2015).…”

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confidence: 99%