Subject. The article addresses illegal activities of illegal foreign labor force. Objectives. The aim is to create a comprehensive methodology for assessing the tax losses of the State from illegal labor activities of external migrants. Methods. The theoretical and methodological basis of the study include the fundamental factors of the theory of taxation and economic security, scientific works by specialists in the field of illegal migration. We employed methods of theoretical and empirical cognition, in particular, systems analysis and synthesis, analogies, classification, statistical methods, comparison and system-structural analysis, expert assessment. Results. We analyzed the features of tax deductions of external labor migrants, the specifics of their employment depending on the country of arrival, and statistical data on migration flows. The paper identified the key risks of illegal employment of non-residents. We proposed a methodology for assessing potential tax losses from illegal migrant labor, and confirmed the reliability and effectiveness of the methodology through testing. Conclusions. The findings can be used to determine the effectiveness of implemented migration and tax policies, serve as a guideline for possible adjustments of control and supervisory measures to ensure the economic security of the State.
Keywords: migrant, illegal labor activity, patent, work permit, personal income tax
References:
Ak'yulov R.I. [The impact of illegal migration on Russia's demographic and economic security]. Diskussiya = Discussion, 2022, vol. 110, no. 1, pp. 6–14. URL: Link (In Russ.)
Mamontova E.A. [Uncontrolled migration in Russia and problems of providing national security]. Pravo: istoriya i sovremennost' =Law: History and Modernity, 2018, no. 2, pp. 109–112. URL: Link (In Russ.)
Levshukova O.A., Petrov N.R., Kopnina A.I. [Analysis of the scale of development of the shadow economy in Russia]. Vestnik Akademii znanii =Bulletin of the Academy of Knowledge, 2019, no. 32(3), pp. 162–167. URL: Link (In Russ.)
Kakaulina M.O. [Methodology for assessing tax losses of regional budgets from illegal labor migration in Russian Federation]. π-Economy, 2019, no. 5. (In Russ.) URL: Link
Neklyudova N.P., Ilinbaeva E.A. [Evaluation of loss from the region budget caused by illegal labor migration (on an example of Sverdlovsk region)]. Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika = Tomsk State University Journal of Economics, 2017, no. 37, pp. 206–215. URL: Link (In Russ.)
Petrova O.V. [Comprehensive methodology for estimating the number of illegal labor migrants in Russia]. Tekhniko-tekhnologicheskie problemy servisa, 2019, no. 3, pp. 62–66. URL: Link (In Russ.)
Savelenko D.V. [Predictive assessment of socio-economic consequences of labor migration in Russia]. Sovremennye problemy nauki i obrazovaniya, 2014, no. 6. (In Russ.) URL: Link
Chudinovskikh O.S. [Assessing the Scale of Illegal Migration in Russia: Possible Approaches and Sources of Information]. Voprosy statistiki, 2020, vol. 27, no. 1, pp. 8–28. (In Russ.) URL: Link
Grebenkina S.A. [Issues of accounting for socio-economic borders of informal employment in Russia]. Vestnik Akademii znanii =Bulletin of the Academy of Knowledge, 2023, no. 3, pp. 77–81. URL: Link (In Russ.)
