Method of Controlling the Non-Observed Economy Through Redistribution of Fiscal Burden Among Types of Economic Activity

DOI

10.2991/aebmr.k.200312.020How to use a DOI?

Abstract

The article explores the problem of assessing the influence of the fiscal burden on the size of the non-observed economy in individual industries. The purpose of the study is to work out proposals for reducing the share of the non-observed economy in gross value added (GVA) in various industries by redistributing the fiscal burden among types of economic activities. The research methods used by the author include comparative analysis, the analytical and constructive method, econometric modelling as well as indirect methods that are based on economic indicators used by the Federal Tax Service of Russia, the Bank of Russia, the Federal State Statistics Service and The National Union of Liability Insurers. The study yielded estimated percentage changes in the size of non-observed economic activities in various industries in the case of a one-percent change in the fiscal burden. The main outcome is a method of managing the non-observed economy by redistributing the fiscal burden among types of economic activity. The obtained results could be used by government agencies when developing and implementing tax policy in Russia.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - M O Kakaulina
PY  - 2020
DA  - 2020/03/17
TI  - Method of Controlling the Non-Observed Economy Through Redistribution of Fiscal Burden Among Types of Economic Activity
BT  - Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2020)
PB  - Atlantis Press
SP  - 138
EP  - 142
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200312.020
DO  - 10.2991/aebmr.k.200312.020
ID  - Kakaulina2020
ER  -