НАЛОГООБЛОЖЕНИЕ МАЛОГО БИЗНЕСА В ТЕНЕВОЙ ЭКОНОМИКЕ

Abstract

In modern conditions, the development of methodological approaches to the assessment of the shadow sector of the economy is becoming increasingly important. The existence and development of the shadow economy has a negative impact not only on the filling of the federal budget, but also on the quality of life of the population, as well as trends in the socio-economic development of society. In this regard, the authors proposed and tested a methodology for assessing the tax potential of small businesses in the shadow economy of Russia based on a set of indicators.