IDEAS home Printed from https://ideas.repec.org/a/scn/econom/y2015i6p149-154.html
   My bibliography  Save this article

Добавочный Региональный Теневой Продукт // The Marginal Regional Shadow Product

Author

Listed:
  • ILYA Falinsky

    (St. Petersburg University of the Russian Interior Ministry)

  • И. Фалинский Ю.

    (Санкт-Петербургский университет МВД России)

Abstract

The concept of a „marginal regional shadow product” has been suggested for introduction into the scientific use and the definition thereof is given. A method for the economic study of VAT evasion schemes is described. The condition for the calculation of unknown amounts of purchases is set forth. A step-by-step analysis of the algorithm for calculation of tax amounts illegally extracted for the economic gain is performed. The data needed to make up the shadow commodity balance sheet is clarified. An algorithm for assessment of the marginal regional shadow product in the pure form is defined. В статье предложено ввести в научный оборот понятие «добавочный региональный теневой продукт» и дано его определение. Описана методика экономического исследования обстоятельств уклонения от уплаты НДС. Предложено условие, при котором необходимо производить расчет неустановленных сумм закупок. Пошагово разобран алгоритм исчисления налоговых сумм, незаконно извлекаемых для получения экономической выгоды. Уточнены сведения, необходимые для составления товарного теневого баланса. Определен алгоритм оценки добавленного регионального теневого продукта в чистом виде.

Suggested Citation

  • ILYA Falinsky & И. Фалинский Ю., 2015. "Добавочный Региональный Теневой Продукт // The Marginal Regional Shadow Product," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 6, pages 149-154.
    • Handle: RePEc:scn:econom:y:2015:i:6:p:149-154
    as

    Download full text from publisher

    File URL: https://economy.fa.ru/jour/article/viewFile/128/129.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scn:econom:y:2015:i:6:p:149-154. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Алексей Скалабан (email available below). General contact details of provider: http://economy.fa.ru .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.