SHADOW ECONOMY IN THE RUSSIAN AGRICULTURE AND MEASURES TO COMBAT IT

DOI 10.32651/243-27

Issue № 3, 2024, article № 4, pages 27-34

Section: Problems of efficient management

Language: Russian

Original language title: ТЕНЕВАЯ ЭКОНОМИКА В СЕЛЬСКОМ ХОЗЯЙСТВЕ РОССИИ И МЕРЫ БОРЬБЫ С НЕЙ

Keywords: AGRICULTURAL SECTOR, TAXATION, FEDERAL STATE INFORMATION SYSTEMS, SHADOW TRANSACTIONS, LEGAL ENTITIES, NON-CASH PAYMENTS, GOODS TRACEABILITY SYSTEMS

Abstract: The paper proposes an approach to determining the maximum permissible level of the shadow economy in Russian agriculture. This approach requires determining the volume of the shadow economy of agriculture. Since the analysis is carried out for Russia as a whole, the paper uses the “adjustment of gross value added for shadow transactions of legal entities” (as a percentage of the GVA of section A “Agriculture, forestry, hunting, fishing and fish farming”). Data is also needed on government expenditures on combating the shadow economy in agriculture. To evaluate them, the survey uses data on budget expenditures on federal government information systems. Based on an analysis of the works, the research identifies the most appropriate measures for Russia to combat the shadow economy. The results of the study are of interest to government authorities when developing strategies to reduce the level of the shadow economy, and also determine the prospects for improving the business environment in the industry. This is important for stimulating the exit of entities from the shadow sector to the official one.

Authors: Kiselev Sergei Viktorovich, Seitov Sanat Kairgalievich, Samsonov Valerii Albertovich, Filimonov Ilia Valerevich