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Issue № 72. February 2019

Trading Fees as a Method of Struggle against Shadow Economy in Russia

Muza A. Sazhina, Konstantin I. Selikhov

Muza A. Sazhina — DSc (Economics), Professor, Department of Economics of Innovative Development, School of Public Administration, Lomonosov Moscow State University, Moscow, the Russian Federation.
E-mail: M_Sazhina@spa.msu.ru

Konstantin I. Selikhov — postgraduate student, Department of Economics of Innovative Development, School of Public Administration, Lomonosov Moscow State University, Moscow, the Russian Federation.
E-mail: SelikhovKI@spa.msu.ru

Modern entrepreneurs are trying to minimize the tax burden by applying various ways to hide their activities from the Federal Tax Service.
The article reveals the content of a new type of tax — “Trading fees”, which helps to bring traders out of the shadow economy in the city of Moscow. The effectiveness of the trade collection was evaluated using the methods of historical, logical and statistical analyzes, as well as observation and collection of facts.
As a conclusion the need for a thoughtful implementation of the trade gathering in the Moscow region and regions of Russia is suggested.

Keywords

Tax, the shadow economy, trading fees, income, tax, subject to fees, 33 chapter of the Tax Code, 401 Resolution of the Moscow Government, tax evasion, small business, patent system of taxation, unified tax for imposed income, the shadow income, the shadow business.

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