Home  Journals  Regional Economics: Theory and Practice  7(334) - 2014 February

Elements of not observed economy in the Russian-Chinese trade

Available online: 8 February 2014

Subject Heading: Foreign economic activity

JEL Classification: 

In article the choice of the terms "not observed economy" and "informal economy" as fundamental is reasonable at research of these phenomena. Concrete types of foreign economic activity in the Amur region, falling under these formulations are designated. On an example it is shown how, using the legislation of the People's Republic of China, the Russian importers gain income which aren't considered by official tax and statistical bodies of Russia. The analysis of structure of import to the Amur region of goods from China taking into account rates of return of an export value added tax is carried out. Ways of calculation of volumes of the income hidden by importers from return of the export VAT to the People's Republic of China are offered.

Keywords: not observed economy, informal economy, value added tax, export, import

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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