Template-Type: ReDIF-Article 1.0
Author-Name: Nina I. Malis
Author-Email: malis.nina@mail.ru
Author-Workplace-Name: Financial University under the Government of the Russian Federation, Moscow 125993, Russia
Title: Tax Policy in Combating the Underground Economy: Improving Tax Collection
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.
Classification-JEL: H20, H26
Keywords: taxation, underground economy, offshore, tax residents and non-residents, tax evasion schemes, registration of legal and physical persons, tax administration
Journal: Finansovyj žhurnal — Financial Journal
Pages: 81-90
Issue: 1
Year: 2014
Month: March
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2014/1/09_1_2014.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:140109:p:81-90