Уровень теневой экономики в странах ЕАЭС в условиях налоговой гармонизации

Д.Ю. Федотов
2021 Belarusian Economic Journal 2/2020  
Ïðîâåäåí ñðàâíèòåëüíûé àíàëèç óðîâíÿ òåíåâîé ýêîíîìèêè â ñòðàíàõ Åâðàçèéñêîãî ýêîíîìè-÷åñêîãî ñîþçà, äàíà îöåíêà âëèÿíèÿ íàëîãîâ íà èçìåíåíèå åå ìàñøòàáîâ. Ðàññìîòðåíû ïðåäïðèíèìàåìûå øàãè ïî íàëîãîâîé ãàðìîíèçàöèè, çàêëþ÷àþùåéñÿ â óíèôèêàöèè è ñèñòåìàòèçàöèè íàëîãîâ íà òåððèòîðèè ñòðàí ÅÀÝÑ, êîîðäèíàöèè èõ íàëîãîâîé ïîëèòèêè è íàëîãîâûõ ñèñòåì. Ñ ïîìîùüþ ñòàòèñòè÷åñêèõ ìåòîäîâ ñäåëàí êîððåëÿöèîííûé àíàëèç çàâèñèìîñòè ðàçìåðà òåíåâîé ýêîíîìèêè îò âåëè÷èíû íàëîãîâîé íàãðóçêè (äîëè íàëîãîâ â
more » ... Äëÿ âûÿâëåíèÿ ñïåöèôèêè ðàçâèòèÿ íàëîãîâûõ ïðîöåññîâ è «òåíåçàöèè» áèçíåñà ïðîâåäåíî ñðàâíåíèå îòðàñëåâîé ñòðóêòóðû íàëîãîïëàòåëüùèêîâ â Áåëàðóñè è Ðîññèè. Ïîëó÷åííûå ðåçóëüòàòû ïîçâîëèëè ïîäòâåðäèòü ïåðâîíà÷àëüíî âûäâèíóòóþ ãèïîòåçó î òîì, ÷òî âûñîêàÿ íàëîãîâàÿ íàãðóçêà íå ÿâëÿåòñÿ âåäóùèì ôàêòîðîì, ïðîâîöèðóþùèì õîçÿéñòâóþùèõ ñóáúåêòîâ óõîäèòü â «òåíü» ñ öåëüþ óêëîíåíèÿ îò óïëàòû íàëîãîâ. Êëþ÷åâûå ñëîâà: íàëîã, íàëîãîâàÿ íàãðóçêà, òåíåâàÿ ýêîíîìèêà, îòðàñëåâàÿ ýêîíîìèêà, Åâðàçèéñêèé ýêîíîìè÷åñêèé ñîþç. JEL-êëàññèôèêàöèÿ: H26, O17. * Èññëåäîâàíèå âûïîëíåíî ïðè ôèíàíñîâîé ïîääåðaeêå ÐÔÔÈ â ðàìêàõ íàó÷íî-èññëåäîâàòåëüñêîãî ïðîåêòà ¹ 19-010-00365À «Òåíåâàÿ ýêîíîìèêà è åå îòðàñëåâûå îñîáåííîñòè êàê ôàêòîð, ñäåðaeèâàþùèé òåõíîëîãè÷åñêîå ðàçâèòèå». ABSTRACT. Comparative analysis of shadow economy level in EAEU participating states is carried out. It gives the assessment on the way taxes affect changes of its scale. A number of standpoints among scholars on the background for shadow economy are considered. Steps taken to achieve tax harmonization are examined. It includes tax unification and systemization in EAEU member countries, coordination of their tax policy and tax system. Statistical methods are used to conduct correlation analysis of shadow economy level and tax burden (shares of the taxes in GDP) interdependence. Sectoral structures of tax payers in Russia and Belarus are compared to reveal aspects of development of tax processes and business 'shadowing'. Results obtained validates an initial assumption that high tax burden is not a key factor for driving economic entities into shadowing to evade taxes.
doi:10.46782/1818-4510-2021-2-55-62 fatcat:hridpiddpvastkbtydoscdvhdy