TY  - JOUR
T1  - Tax Problems of Shadow Sector Functioning in the
Industry and other Spheres of the Region Economy
AU - Kuzmenko, V.V. AU - Molodykh, V.A. AU - Rubezhna, A.A. AU - Zakharova, T.V. AU - Marchenko, N.E. 
JO  - International Business Management
VL  - 10
IS  - 28
SP  - 6374
EP  - 6381
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.6374.6381
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.6374.6381
KW  - Shadow economy
KW  -tax control
KW  -industrial complex
KW  -budgetary system
KW  -region
AB  - In study the signs of shadow economic activity including premeditation of damage to the state
caused in any form as well as existence of manifestations of criminal character are considered. The definition
of the term "shadow economy" allowing to develop methodical and economicmathematical tools of the analysis
of economic activity in a shadow segment is offered. It is shown that the main differences of standard schemes
of tax avoidance are caused by legal form, branch and regional specifics of activity of businessmen. Regional
and branch specifics of functioning of shadow sector of economy in subjects of the North Caucasian Federal
District are considered. An assessment of scales and structure of a shadow economy in an industrial complex
of Stavropol Krai and extent of its influence on stability of functioning of the territorial budgetary taxation
system is given. As the main instruments of counteraction to expansion of shadow sector of economy
liberalization of system of tax control with simultaneous strengthening of an analytical component in work of
taxing authorities for the purpose of growth of risks and transactional expenses for the businessmen conducting
activity in shadow sector of economy is offered.
ER  -