Мodeling the formation of the shadow economy by means of hidden profitability indicators

 
PIIS020736760010800-9-1
DOI10.31857/S020736760010800-9
Publication type Article
Status Published
Authors
Occupation: Head of Department, Institute of Economics, ANAS
Affiliation: Institute of Economics, ANAS
Address: Azerbaijan
Journal nameObshchestvo i ekonomika
EditionIssue 8
Pages43-60
Abstract

The article discusses the development of an integral tax burden model based on the coefficient of production potential used by the author and on a model for quantifying the shadow economy in terms of profitability, based on the Von Neumann-Morgenstern utility function. A methodology for assessing the impact of the shadow economy, formed as a result of concealing a certain part of real profitability by economic entities, on real turnover and on the loss of budget revenues is proposed.    

Keywordsshadow economy, utility, profitability, tax burden, financial sanctions.
Received14.09.2020
Publication date14.09.2020
Number of characters24337
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