Home  Journals  Finance and Credit  42(522) - 2012 November

Tax mechanisms of level reduction of shadow economy and stimulation of investment activity

Available online: 14 November 2012

Subject Heading: Tax policy

JEL Classification: 

In the article the connection between the development of the shadow economy and investment activities is analyzed, principally the necessity of tax regulation of these processes is proved. The mechanisms of taxation, promoting the legalization of the shadow component of the Russian economy and as a consequence the development of investment activity are offered.

Keywords: shadow economy, taxes, tax assessment, budget, entrepreneur, investment, competition, corruption

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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