Мамбетова Александра Александровна

The article examines the assessment of the real scale of shadow activity. The author suggests an approach to determining the scale of the shadow economy, which is based on the relationship between the growth rates of nominal GDP and the amount of cash in the money supply. The formed multidimensional regression model is rather close to the data obtained empirically and can be used to determine the shadow factor of the Russian economy as a whole and the Rostov region in particular, based on the corresponding data in individual industries.

The paper investigates the performance evaluation developed tax policy of the enterprise, taking into account the mechanism for management of tax obligations on the basis of a set of indicators: the effectiveness of the tax management; economic impact and cost-effectiveness, taking into account factors taxation. It is proved that in assessing the level of annual savings from the implementation of new tools and methods of management of tax obligations of its growth rates due to changes in sales volumes and specific tax expenditures should be supplemented by estimates of financial factors.