Informal Employment of the Population and Its Impact on the Tax Component of the Russian Economic System

Ol&#039;ga Levshukova; Bayzet Dzetl&#039;; Aleksey Voytikov

doi:doi:10.12737/2306-627X-2023-12-3-80-85

UDC 331.526 UDC 33

Informal Employment of the Population and Its Impact on the Tax Component of the Russian Economic System

Published в Scientific Research and Development. Economics of the Firm · Volume 12, Issue 3, 2023 · Pages 80–85 · Rubrics: Labour economics

DOI 10.12737/2306-627X-2023-12-3-80-85

Received: 08.06.2023 Accepted: 05.10.2023 Published: 05.10.2023

Authors

Ol'ga Levshukova ¹ · Bayzet Dzetl' ² · Aleksey Voytikov ³

1 Kuban State Agrarian University (Department of Finance)
Russian Federation

2 Kuban State Agrarian University (Department of Economics and Foreign Economic Activity)
from 01.01.2020 to 01.01.2023 Russian Federation

3 Kuban State Agrarian University (Department of Economics and Foreign Economic Activity)
Russian Federation

ABSTRACT

Shadow employment is an integral element of the state's economic system, which poses a threat to the sustainable functioning of the tax system and requires increased attention from researchers. The scientific article reveals the essence and reasons for the development of the institution of informal employment in the Russian Federation and characterizes the correlation between the dynamics of the development of shadow labor activity and the state of the country's tax system. The authors present and analyze statistical data that determine the state of the institution of informal employment in Russia: the dynamics of the number of informally employed citizens, their gender and age structure, as well as sectoral distribution are characterized. A study was conducted, according to the results of which, it was determined that informal employment and the tax component of the Russian economic system are characterized by significant mutual influence. Tax statistics are presented and analyzed and the role of reducing the number of informally employed population in ensuring the stable functioning of the tax system of the Russian Federation is explained. The measures that will increase the level of legalization of shadow labor activity in our country are presented.

KEYWORDS

informal employment tax system shadow economy tax revenues tax crimes

Information References

Authors:

1. Kuban State Agrarian University (Department of Finance)

Russian Federation

2. Kuban State Agrarian University (Department of Economics and Foreign Economic Activity)
from 01.01.2020 to 01.01.2023
Russian Federation

3. Kuban State Agrarian University (Department of Economics and Foreign Economic Activity)

Russian Federation

Type:

Article

Pages:

from 80 to 85

Status:

Published

Subject area:

UDC 331.526
UDC 33

Language:

Russian

Keywords:

informal employment, tax system, shadow economy, tax revenues, tax crimes

References

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11. Fonseca, D. J. The relationship between the tax burden and the share of the shadow economy / D. J. Fonseca // Topical issues of modern economics : materials of the XII International Scientific Conference, Astrakhan, April 22, 2022 / Compiled by: E.O. Vostrikova, L.P. Gvozdareva. - Astrakhan: Astrakhan State University, 2022. - pp. 122-125. EDN: https://elibrary.ru/DMHQXW

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