Abstract. 

The phenomenon of the shadow economy testifies to the demand on the part of participants in economic activities for tools of concealment, going into an informal, and even illegal format of their activities in order to obtain competitive advantages in pricing and the formation of the financial result of their activities. The results of a quantitative assessment of the shadow economy by an improved tax method on the example of the regions of the Southern Federal District of the Russian Federation contain an interpretation of the obtained estimates in dynamics and comparison, the assessment is supplemented by a comparison of the level of the shadow economy and average wages, informal employment in crisis and post-crisis periods of the development of the Russian economy at the regional level.

Keywords: 

shadow economy, tax assessment method, non-observed economy, informal employment

PP. 19-29.

DOI: 10.14357/20790279220202

 

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