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Tax Policy in Combating the Underground Economy: Improving Tax Collection

Author

Listed:
  • Nina I. Malis

    (Financial University under the Government of the Russian Federation, Moscow 125993, Russia)

Abstract

In main areas of tax policy in the year 2014, 2015 and 2016 planning period, the planned measures aimed at increasing incomes of the budget system of the Russian Federation. The sources of growth in tax revenues could be both changes in the rules for the calculation and tax payment and improving tax administration. The article considers reserves of growth of tax revenues which have to be found in the sphere of fight against shadow economy.

Suggested Citation

  • Nina I. Malis, 2014. "Tax Policy in Combating the Underground Economy: Improving Tax Collection," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 81-90, March.
    • Handle: RePEc:fru:finjrn:140109:p:81-90
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    More about this item

    Keywords

    taxation; underground economy; offshore; tax residents and non-residents; tax evasion schemes; registration of legal and physical persons; tax administration;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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