National Interests: Priorities and Security

Abstracting and Indexing

Referativny Zhurnal VINITI RAS
LCCN Permalink
Google Scholar

Online available



Cyberleninka (12 month OA embargo)

Economic and taxable capacity of the Republic of Dagestan's informal economy

Vol. 16, Iss. 3, MARCH 2020

Received: 24 January 2019

Received in revised form: 6 February 2019

Accepted: 13 February 2019

Available online: 16 March 2020


JEL Classification: А13, Н22, Н26, Н30, R10

Pages: 547–565

Akhmeduev A.Sh. Institute of Socio-Economic Research, Dagestan Science Centre of RAS, Makhachkala, Republic of Dagestan, Russian Federation

ORCID id: not available

Subject This article discusses the issues related to the tax capacity of the shadow sector of regional economy.
Objectives The article aims to identify hidden sources of income and justify replenishment of the consolidated budget of the region at their expense.
Methods For the study, I used the methods of comparative statistical analysis, and expert estimation.
Results The article presents the results of comparison of shadow component levels in the economy of some countries, Russia, subjects of the North Caucasian Federal District, and the Republic of Dagestan. According to independent experts, the economic potential of the Republic's shadow sector is forty percent of GRP, and in some sectors and areas, it comes up to two thirds of GRP.
Conclusions It is necessary to develop a long-term Republican State program and implement a number of fundamental legal, organizational, economic, social, institutional and educational measures aimed at eliminating the shadow economy in the Republic.

Keywords: shadow economy, tax potential, hidden profit, informal employment, real estate accounting


  1. Guha-Khasnobis B., Kanbur R., Ostrom E. (Eds). Linking the Formal and Informal Economy: Concepts and Policies. Oxford, UK, Oxford University Press, 2006, 294 р. URL: Link
  2. Chaudhuri S., Mukhopadhyay U. Revisiting the Informal Sector: A General Equilibrium Approach. New York, Springer, 2010, 243 р.
  3. Pfau-Effinger B., Flaquer L., Jensen P.H. Formal and Informal Work: The Hidden Work Regime in Europe. New York, Routledge, 2009, 260 р. URL: Link
  4. Mehrotra S.K., Biggeri M. Asian Informal Workers: Global Risks, Local Protection. London, Routledge, 2006, 480 р. URL: Link
  5. Routh S. Enhancing Capabilities through Labour Law: Informal Workers in India. London, Routledge, 2014, 302 р. URL: Link
  6. Sulakshin S.S., Maksimov S.V., Akhmedzyanova I.R. et al. Gosudarstvennaya politika protivodeistviya korruptsii i tenevoi ekonomike v Rossii. T. 1 [State policy against corruption and shadow economy in Russia. Vol. 1]. Moscow, Nauchnyi ekspert Publ., 2008, 464 p.
  7. Dadalko V.A., Rumyantseva E.E., Peshko D.A. Tenevaya ekonomika i krizis vlasti: problemy i puti resheniya [Shadow economy and the crisis of power: problems and ways of solving]. Minsk, Armita – Marketing, Menedzhment Publ., 2000, 414 p.
  8. Akhmeduev A.Sh. [Shadow economy in Russia: system resource and a factor of braking social and economic development]. Voprosy Ekonomiki, 2015, no. 9, pp. 152–160. (In Russ.)
  9. Peskova D.R. [Theoretical approaches to the research and evaluation of shadow economy]. Ekonomika i upravlenie: nauchno-prakticheskii zhurnal = Economics and Management: Research and Practice Journal, 2013, no. 2, pp. 49–53. URL: Link (In Russ.)
  10. Naidenov A.S., Krivenko I.A. [Shadow economy in the context of economic crisis: circumstance analysis and the forecasting of consequences]. Ekonomika regiona = Economy of Region, 2013, no. 1, pp. 46–53. URL: Link (In Russ.)
  11. Al'pidovskaya M.L. [Economic fundamentals of the shadow economy and corruption of the bureaucratic apparatus]. Menedzhment v Rossii i za rubezhom = Management in Russia and Abroad, 2008, no. 1, pp. 136–140. URL: Link (In Russ.)
  12. Akhmeduev A.Sh. Tenevaya ekonomika: sovremennye problemy i mekhanizm legalizatsii [Shadow economy: modern problems and mechanism of legalization]. Makhachkala, Institute of Socio-Economic Research, DSC of RAS Publ., 2014, 87 p.
  13. Samuelson P.A. Ekonomika [Economics]. Moscow, Progress Publ., 1964, 842 p.
  14. Voskoboinikov I.B., Gimpel'son V.E. [Productivity growth, structural change and informality: the case of Russia]. Voprosy Ekonomiki, 2015, no. 11, pp. 30–61. URL: Link (In Russ.)
  15. Kapelyushnikov R.I. [Informality in the Russian Labor Market: What Do Alternative Definitions Tell Us?] Zhurnal Novoi ekonomicheskoi assotsiatsii =Journal of the New Economic Association, 2013, no. 4, pp. 52–83. URL: Link (In Russ.)
  16. Kutaev Sh.K. [Shadow employment as survival tactics]. Rossiiskoe predprinimatel'stvo = Russian Journal of Entrepreneurship, 2007, no. 9, pp. 172–176. URL: Link (In Russ.)
  17. Kutaev Sh.K. [On the issue of informal employment]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2009, vol. 7, iss. 22, pp. 47–50. URL: Link (In Russ.)
  18. Murashov Ya.V., Ratnikova T.A. [Under-reported income of Russian households]. Voprosy Ekonomiki, 2016, no. 5, pp. 99–126. (In Russ.)

View all articles of issue


ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

Journal current issue

Vol. 16, Iss. 3
March 2020