Tax Policy in Combating the Underground Economy: Improving Tax Collection

Nina I. Malis ()
Additional contact information
Nina I. Malis: Financial University under the Government of the Russian Federation, Moscow 125993, Russia

Finansovyj žhurnal — Financial Journal, 2014, issue 1, 81-90

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.

Keywords: taxation; underground economy; offshore; tax residents and non-residents; tax evasion schemes; registration of legal and physical persons; tax administration (search for similar items in EconPapers)
JEL-codes: H20 H26 (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.nifi.ru/images/FILES/Journal/Archive/2014/1/09_1_2014.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:140109:p:81-90

Access Statistics for this article

Finansovyj žhurnal — Financial Journal is currently edited by Vladimir S. Nazarov

More articles in Finansovyj žhurnal — Financial Journal from Financial Research Institute, Moscow 125375, Russia Contact information at EDIRC.
Bibliographic data for series maintained by Gennady Ageev ().