EXTENSIFICATION OF TAX EFFORTS IN THE REGIONS OF THE NORTH CAUCASUS FEDERAL DISTRICT THROUGH THE REDUCTION OF SHADOW ECONOMY: A QUANTITATIVE ANALYSIS

Abstract

The article is devoted to a quantitative analysis of the scale of shadow economy in the regions of North Caucasus Federal District in terms of the possibilities of tax efforts increasing. Based on the method of discrepancy between the indicators of statistical and tax reporting, the "shadow" gross regional product was calculated, with the help of which possible reserves of additional tax revenues and indicators of tax efforts intensity are determined taking into account the distorting effect of the informal sector.

Keywords

• теневая экономика
• налоговые усилия
• метод несоответствия показателей
• налоговая отчетность
• резервы налоговых поступлений
• shadow economy
• tax efforts
• the method of non-compliance indicators
• tax reporting
• tax revenue reserves