Abstract
The chapter dwells on theoretical foundations of the shadow economy, considers the types of existence and growth of the shadow sector, evaluates the scale and role of the shadow economy, and studies pros and cons of existence of the shadow economy, as well as peculiarities of the model rows of measuring the shadow economy, related to tax evasion at the national level. For adapting these methods to the regional level, correspondence of the national methods and indicators in the regional aspect is viewed, and the most adequate indicators are selected, which are presented in the form of the model of well-balanced taxation. Practical implementation of the model will allow regulating the volumes of the shadow economy for making more justified decisions on improvement of the tax policy at various levels of management.
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Pozdnyakova, U.A., Bogoviz, A.V., Lobova, S.V., Ragulina, J.V., Popova, E.V. (2019). The Model of Well-Balanced Taxation for Overcoming the Shadow Economy in Modern Russia. In: Gashenko, I., Zima, Y., Davidyan, A. (eds) Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Studies in Systems, Decision and Control, vol 182. Springer, Cham. https://doi.org/10.1007/978-3-030-01514-5_24
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DOI: https://doi.org/10.1007/978-3-030-01514-5_24
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Online ISBN: 978-3-030-01514-5
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