The Impact of Reforms in the Field of Labour Taxation on Dynamics of Informal Employment in Russia

The article studies the interconnection between reforms in the system of labour taxation, included in the income tax of individuals and contributions to social insurance and welfare of citizens and the dynamics of informal employment in Russia, calculated by human resource balance. The analysis lean...

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Autor principal:	D. V. Nekipelova
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2020
Materias:	insurance contribution informal employment self-employment taxation policy pension system system of social insurance taxation maneuver tax evasion tax culture tax discipline Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/8fba8c900b8c490f993ddea6f8cc33c5
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spelling	oai:doaj.org-article:8fba8c900b8c490f993ddea6f8cc33c52021-11-15T05:20:49ZThe Impact of Reforms in the Field of Labour Taxation on Dynamics of Informal Employment in Russia2413-28292587-925110.21686/2413-2829-2020-2-103-114https://doaj.org/article/8fba8c900b8c490f993ddea6f8cc33c52020-04-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/848https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The article studies the interconnection between reforms in the system of labour taxation, included in the income tax of individuals and contributions to social insurance and welfare of citizens and the dynamics of informal employment in Russia, calculated by human resource balance. The analysis leaned on the hypothesis about the exceptional impact of tax burden on the rate of informal employment, which in case of rising tax burden on the official sector acts as a tool of cutting costs for business and becomes a part of survival strategy for the population. In order to get the most reliable empiric data the dynamics of informal employment was calculated by human resource balance as a difference between the total number of those employed in economy and the average membership of the corporate sector. By the comparative analysis of labour taxation systems of OESR country-members the following conclusion was drawn: the current characteristics of the national system of taxation in the field of employment together with unfavourable factors of the home labour market push both employers and employees to informal employment. The retrospective analysis of results of the most important taxation initiatives in reducing and raising the tax burden on labour showed that resolving the problem is possible in the field of strengthening the labour market institutions together with the development and adoption of the long-term taxation policy in respect of citizens’ income of employment.D. V. NekipelovaPlekhanov Russian University of Economicsarticleinsurance contributioninformal employmentself-employmenttaxation policypension systemsystem of social insurancetaxation maneuvertax evasiontax culturetax disciplineEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 2, Pp 103-114 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	insurance contribution informal employment self-employment taxation policy pension system system of social insurance taxation maneuver tax evasion tax culture tax discipline Economics as a science HB71-74
spellingShingle	insurance contribution informal employment self-employment taxation policy pension system system of social insurance taxation maneuver tax evasion tax culture tax discipline Economics as a science HB71-74 D. V. Nekipelova The Impact of Reforms in the Field of Labour Taxation on Dynamics of Informal Employment in Russia
description	The article studies the interconnection between reforms in the system of labour taxation, included in the income tax of individuals and contributions to social insurance and welfare of citizens and the dynamics of informal employment in Russia, calculated by human resource balance. The analysis leaned on the hypothesis about the exceptional impact of tax burden on the rate of informal employment, which in case of rising tax burden on the official sector acts as a tool of cutting costs for business and becomes a part of survival strategy for the population. In order to get the most reliable empiric data the dynamics of informal employment was calculated by human resource balance as a difference between the total number of those employed in economy and the average membership of the corporate sector. By the comparative analysis of labour taxation systems of OESR country-members the following conclusion was drawn: the current characteristics of the national system of taxation in the field of employment together with unfavourable factors of the home labour market push both employers and employees to informal employment. The retrospective analysis of results of the most important taxation initiatives in reducing and raising the tax burden on labour showed that resolving the problem is possible in the field of strengthening the labour market institutions together with the development and adoption of the long-term taxation policy in respect of citizens’ income of employment.
format	article
author	D. V. Nekipelova
author_facet	D. V. Nekipelova
author_sort	D. V. Nekipelova
title	The Impact of Reforms in the Field of Labour Taxation on Dynamics of Informal Employment in Russia
title_short	The Impact of Reforms in the Field of Labour Taxation on Dynamics of Informal Employment in Russia
title_full	The Impact of Reforms in the Field of Labour Taxation on Dynamics of Informal Employment in Russia
title_fullStr	The Impact of Reforms in the Field of Labour Taxation on Dynamics of Informal Employment in Russia
title_full_unstemmed	The Impact of Reforms in the Field of Labour Taxation on Dynamics of Informal Employment in Russia
title_sort	impact of reforms in the field of labour taxation on dynamics of informal employment in russia
publisher	Plekhanov Russian University of Economics
publishDate	2020
url	https://doaj.org/article/8fba8c900b8c490f993ddea6f8cc33c5
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The Impact of Reforms in the Field of Labour Taxation on Dynamics of Informal Employment in Russia

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