Институциональные аспекты минимизации серой экономики с помощью системы налогообложения на примере Приднестровской Молдавской Республики
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| Title |
Институциональные аспекты минимизации серой экономики с помощью системы налогообложения на примере Приднестровской Молдавской Республики
Інституційні аспекти мінімізації сірої економіки за допомогою системи оподаткування на прикладі Придністровської Молдавської Республіки INSTITUTIONAL ASPECTS OF THE GRAY ECONOMY MINIMIZATION THROUGH THE TAX SYSTEM ON THE EXAMPLE OF THE TRANSNISTRIAN MOLDAVIAN REPUBLIC |
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| Creator |
Гибескул, М.С.
Гибескул, М.С. GHIBESKUL, M.S. |
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| Subject |
минимизация серой экономики с помощью системы налогообложения.
мінімізація сірої економіки з допомогою системи оподаткування minimization of the gray economy through the tax system |
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| Description |
The paper considers the possibility of minimizing the gray economy through the tax system in the Transnistrian Moldavian Republic, using the institutional approach. The gray economy is present in every country of the world. In Transnis- tria, for example, as in many other countries of the former Soviet Union, its scope is considerable, and may even exceed the official economy. Shady practices have penetrated into all spheres of society, they are total and only formally hidden from auditors and regulatory agencies. This fact suggests the multifaceted nature of informal relations in the society, their close relationship with public institutions and reveals high interest in explaining the problems of shadow and informal relations from the position of institutionalism. In general, we can talk about the institutional turn in the analysis and study of shadow relations and criticism of the legal and economic determinism. There are the following reasons for its prevalence: an unbearable tax burden, problems with the law, and socio-cultural characteristics of the society. All combined expresses some of the underground business relationships that exist in the form of repetitive and reproducing relations of people, aimed at fulfilling specific social functions within different social spheres of life. Therefore, the shadow business is a public institute. The paper studies the reasons and the specific features of the underground business in the country, related to the current tax system. There are revealed the discrepancies, of not only economic or legal nature, which are found out within the framework of institutional research, generating shadow relations, to be addressed. It is proposed to accurately determine the tax potential of the country, find out the direct or indirect taxation, taxation of income or expense and for what operations is appropriate to apply a global model that would include hundreds or even thousands of equilibria representing the scope of substitute goods and services subject to taxation in accordance with the detailed information on the nature and composition of the informal economy, taking into account all the characteristics of the society and their relationship with public institutes, to integrate all the data obtained in the tax legislation, presented in the form of clear rules that exclude ambiguities. Рассматривается возможность минимизации серой экономики с помощью системы налогообложения в Приднестровской Молдавской Республике. В рамках институционального подхода исследуются причины и особенности функционирования подпольного бизнеса в республике, взаимосвязанные с действующей налоговой системой. Выявляются несоответствия, порождающие теневые отношения, устранение которых позволит уменьшить серую экономику в Приднестровье. |
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| Date |
2014-05-26T09:17:47Z
2014-05-26T09:17:47Z 2013 |
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| Type |
Article
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| Identifier |
Наукові праці Донецького національного технічного університету. Серія: економічна. Випуск 1(43) - Донецьк, ДонНТУ, 2013.
http://ea.donntu.edu.ua/handle/123456789/26624 |
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| Publisher |
ДонНТУ
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