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TAX MORALE FOR OVERCOMING THE SHORTCOMINGS OF SHADOW ECONOMY

Abstract

The study considers the basic problems of the shadow economy in the context of investigating its exposure to the market environment market. The tax morale concept was used as an example. The key study objective is to provide a rationale for estimating the tax morale
 effects on the Russian shadow economy size and manifestations. This research utilized both Russian and international studies on the subject.

Keywords:

shadow economy, tax morale, tax morale effects on the shadow economy size

Details

Issue
Vol. 1 No. 32 (2021)
Section
Research article
Published
2021-06-30
DOI:
https://doi.org/10.19253/reme.2021.01.001
Licencja:
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

This is an Open Access journal, all articles are distributed under the terms of the Creative Commons (CC BY 4.0) License (http://creativecommons.org/licenses/by-nc-sa/4.0/). You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits. 

Authors

Dmitry G. Lomsadze

Voronezh State University, Dept. of Regional Studies and International Economy, School of International Relations

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