Determination of Budget Tax Losses from the Non-Observed (Shadow) Economy at the Regional Level

International science and technology conference "Earth science"

Kolesnikova, O.S.^1

Amur State University, Blagoveshchensk, Russia^1

关键词: Comparative analysis;    Constructive methods;    Contributing factor;    Personal income taxes;    Quantitative assessments;    Research methodologies;    Research subjects;    Statistical report;   

Others  :  https://iopscience.iop.org/article/10.1088/1755-1315/272/3/032141/pdf
DOI  :  10.1088/1755-1315/272/3/032141

来源: IOP

【 摘 要 】

Research subject. The article presents the author's method of quantitative assessment of aggregate tax revenue losses from the non-observed (shadow) economy at a regional level. The method has been tested in Amur Region. Goal. The research seeks to design a method of quantitative assessment of aggregate tax revenue losses from the non-observed (shadow) economy. Methodology. The research methodology is based on the economic and statistical method, computational and constructive method, and comparative analysis. To compute the theoretical (projected) amount of tax revenue, the discrepancy approach is used that is part of the group of balance methods. The approach operates by juxtaposing two or more data sources or statistical reports. Results. The author has performed a quantitative assessment of the personal income tax revenue losses of Amur Region caused by the non-observed (shadow) economy. It has been established that the region has been losing substantial tax revenue due to a large number of contributing factors. Conclusions. The study has indicated the possibility of applying the presented method at a regional level. By applying the method it will be possible, on the one hand, to identify the amount of untapped tax resources in the formal economy, and on the other hand to analyze the effectiveness of regional fiscal and tax policy by tracking tax revenue losses over time.