Tax problems of shadow sector functioning in the industry and other spheres of the region economy

Abstract

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