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| Author: | Yakovlev, A. |
| Title: | 'Black Cash' Tax Evasion in Russia: Its Forms, Incentives and Consequences at Firm Level |
| Journal: | Europe-Asia Studies
2001 : JAN, VOL. 53:1, p. 33-55 |
| Index terms: | INFORMAL ECONOMY RUSSIA TAX EVASION |
| Language: | eng |
| Abstract: | In this article the authors consider the main aspects of Russia's black cash economy on the basis of interview data. Then a brief description of the sample and questionnaire employed. This is followed by an analysis of two distinctly Russian schemes of tax evasion. Then the author discusses the scale and dynamics of tax evasion using black cash, and opinions from entrepreneurs on the incentives and costs of black cash evasion. This is followed by a description of the formal conditions for successful black cash evasion at the firm level, which leads on to policy recommendations. The final part of article discusses general consequences of black cash evasion for enterprise behavior and introduces a few ideas concerning its potential impact at micro and macroeconomic levels. |
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