THE INFLUENCE OF THE SHADOW ECONOMY ON THE FORMATION OF TAX GAPS

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DOI:

https://doi.org/10.30888/2663-5712.2020-06-03-054

Keywords:

shadow economy, tax losses, tax gap, value added tax

Abstract

The paper considers tax gaps arising from shadow economic activity. The level of the shadow economy is analyzed by different methods. The amount of tax losses of the state is calculated based on the level of shadow economic activity. It is proposed to use

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References

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Published

2020-12-30

How to Cite

Родченко, С., Лелюк, Н., & Высоцкая, И. (2020). THE INFLUENCE OF THE SHADOW ECONOMY ON THE FORMATION OF TAX GAPS. SWorldJournal, 3(06-03), 20–24. https://doi.org/10.30888/2663-5712.2020-06-03-054

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Articles