Methodology of Quantitative Estimation of Non-Observed Economy at the Regional Level on the Basis of the Branch Structure of Gross Added Value

Kakaulina, M. O.

doi:10.15826/vestnik.2018.17.6.046

Cited by 3 publications

(1 citation statement)

References 27 publications

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“…Налоговая нагрузка также взаимосвязана с величиной уклонения от уплаты налогов (М. Какаулина [16]). Определение размера налоговой нагрузки с учетом вклада теневого сектора достаточно подробно описано И. Майбуровым [17].…”

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Relationship of Tax Burden and Firm Size in the Timber Industry in Russia

Labunets¹,

Mayburov²

2020

JAER

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The tax burden indicator is one of the criteria for tax risk assessment used by tax authorities for making the decision to conduct an on-site tax audit. The dynamics of the tax burden indicator is considered to be a catalyst for the development of positive or negative tax relations between the taxpayer and the tax authority. It is very important to understand the relationship between the tax burden indicator and the firm's size in order to form an objective approach to tax control of micro, small and medium-sized businesses in different industries. The purpose of the research is to define a relationship between the level of tax burden and the firm's size in the Russian timber industry. The hypothesis of the research is that the tax burden increases as the size of the firm grows in the timber industry in Russia. Firms belonging to the categories of micro and small businesses were selected randomly, taking into account the priority characteristics of the firm's size by the average number of employees. The tax burden was calculated using the official methodology of the Federal Tax Service of Russia. The calculation of the tax burden level was performed for each respondent. The average values of tax burden indicators were also calculated by industry and for each category of business activity. We found that the average level of the tax burden increases when the size of businesses increases generally for all branches of the timber industry. At the same time, the researched characteristics of the firm's size (revenue and average number of employees) have a significant impact on changes in the level of the tax burden both in general and individually in such branches of the timber industry as logging, woodworking and furniture production. The tax burden level in the above-mentioned industries increases as the firm's size increases. In the pulp and paper industry, the tax burden level increases as from micro firms to small firms, but the tax burden level decreases as firms continue to grow from small to medium-sized ones.

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Relationship of Tax Burden and Firm Size in the Timber Industry in Russia

Labunets¹,

Mayburov²

2020

JAER

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The Tax Burden as One of the Conditions Contributing to the Shadow Economy in the Russian Regions

Fedotov

2022

Baikal Research Journal

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The article is devoted to the study of conditions conducive to the growth of the shadow economy in Russian regions. Special attention is paid to assessing the impact of the tax burden on the scale of the shadow economy. The article is devoted to the study of the shadow economy in the Russian regions. The purpose of the study is to identify the characteristics by Russian regions with a high level of the shadow economy. In the study the methods of correlation analysis, factor analysis, and cluster analysis were used. The research revealed an inverse correlation between the amount of shadow employment and the level of the tax burden. In the regions with a low level of tax burden, a significant level of shadow employment is usually observed. There is also an inverse correlation between the value of shadow employment and labor productivity, measured by the value of Gross Regional Product (GRP) per capita. An inverse correlation was found between the scale of the shadow economy and the level of development of innovation processes in the region, which is measured by the number of advanced production technologies used per capita and the level of innovation activity of organizations. The study revealed an inverse correlation between the level of shadow employment and the share of industries in GRP, the correlation coefficient in 2019 was –0.5198. A direct correlation was found between the level of shadow employment and the share of social sectors in GRP, in 2019 the correlation coefficient was 0,5890. The obtained results allowed us to identify the factors that favor the growth of the shadow economy. Among them, the backlog of the regions in economic and innovative development comes to the fore. The research findings can be used by the state authorities for developing regional economic policies aimed to reduce the scale of the shadow economy.

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Assessment of the impact of the tax burden on the formation of sectoral features of the shadow economy of Russia

Fedotov

2020

TSU Herald. Soc Econ Law Res

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This article examines the degree of influence of the tax burden on the formation of the shadow economy in Russia in the context of types of economic activity. The perspectives of various authors were taken into consideration when discussing that taxes have the greatest impact on the desire of taxpayers to “go into the shadows”. The author has studied various methods of measuring the value of the shadow economy used in the contemporary research. He presents the analysis of scales of shadow economy of Russia in 2011-2017 with application of various methods. Using the method measuring the share of economic operations not observed by direct statistical methods, the author has analyzed the value of the shadow economy in the sectors of the Russian economy. The results prove that the highest level of the shadow economy is observed in the sphere of real estate transactions, in agriculture, and in construction. The lowest level of the shadow economy was revealed in the financial sector, extractive industries, and electric power industry. The analysis of sectoral differences in the tax burden in Russia has uncovered the existence of an inverse relationship between the size of the tax burden and the scale of the shadow economy: in those industries, where a low tax burden is detected, there is usually a high share of the shadow economy. The obtained results allow confirming the originally proposed hypothesis that the high tax burden is not the leading factor provoking business to “go into the shadows” in order to avoid paying taxes.

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Methodology of Quantitative Estimation of Non-Observed Economy at the Regional Level on the Basis of the Branch Structure of Gross Added Value

Cited by 3 publications

References 27 publications

Relationship of Tax Burden and Firm Size in the Timber Industry in Russia

Relationship of Tax Burden and Firm Size in the Timber Industry in Russia

The Tax Burden as One of the Conditions Contributing to the Shadow Economy in the Russian Regions

Assessment of the impact of the tax burden on the formation of sectoral features of the shadow economy of Russia

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