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Economic Analysis: Theory and Practice
 

Building the methodological bases to assess tax losses of the budget from illegal labor activities of foreign migrants

Vol. 23, Iss. 3, MARCH 2024

Received: 12 February 2024

Received in revised form: 17 February 2024

Accepted: 24 February 2024

Available online: 28 March 2024

Subject Heading: ECONOMIC ADVANCEMENT

JEL Classification: J46

Pages: 400–421

https://doi.org/10.24891/ea.23.3.400

Evgenii Yu. KHRUSTALEV Central Economics and Mathematics Institute, RAS (CEMI RAS), Moscow, Russian Federation
stalev777@yandex.ru

https://orcid.org/0000-0002-3267-104X

Svetlana A. GREBENKINA Financial University under Government of Russian Federation, Moscow, Russian Federation
s.greb@list.ru

https://orcid.org/0000-0002-4376-9026

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

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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