Importance The article overviews methods for measuring non-observed economy. Objectives The research summarizes foreign practices and expertise to measure non-observed economy using indirect methods, determines whether they are applicable for the above purposes in the Russian regions. Methods We used deduction, induction, comparative and logic analysis. Results The research generally and briefly classifies methods to measure non-observed economy. Drawing upon foreign authors' researches, we performed a comparative and critical analysis of three methods, which are most frequently used abroad. We described their main principles, found their strengths and weaknesses. The article outlines the main areas for further researches into non-observed economy measurement. Conclusions and Relevance We classified indirect methods that had been most frequently used for the recent decade to measure non-observed economy, indicated their strengths, weaknesses and specifics. The article presents a comparative analysis of two methods in a more detailed way. The main conclusions of the article may prove useful for scientific and teaching purposes, activities of tax and statistical bodies, when assessing how certain factors influence the scale of non-observed economy, and formulating governmental measures to curb non-observed economy.
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