National Interests: Priorities and Security
 

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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

Subject Heading: ECONOMIC SECURITY

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

Pages: 547–565

https://doi.org/10.24891/ni.16.3.547

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

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

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