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Scientific journal “Vestnik NSUEM”

2014 year, number 2

SOME ASPECTS OF THE EVALUATION OF SHADY BUSINESS IN RUSSIA

R.I. Shumyatskiy1, D.V. Terre2
1Siberian Institute of Management Russian Presidential Academy of National Economy and Public Administration, Nizhegorodskaya str., 6, Novosibirsk, Novosibirsk Region, 630102
2Inspectorate of Federal Tax Service of Russia in Zaeltsovsky district of Novosibirsk, Dachnaya str., 60, Novosibirsk, Novosibirsk Region, 630082
Keywords: shadow economy, the level of shadow economy, distressed industries, tax revenues, earnings potential, tax payments, the budget system of the Russian Federation

Abstract

Describes the composition of the shadow economy, analyzes different approaches to its assessment. The studied indicators of the shadow economy among the countries - participants of the BRICS and the G8. Identified some of the factors affecting the level of the shadow economy. Necessity of the measure, taking into account the level of shadow economy in sectors of national economy. The approach to determining the level of shadow economy with industry positions. The paper classifies industries with high risk of shadow activities.