SOURCES OF SHAPING AND KEY LINES IN SHADOW CASH FLOWS

The article provides classification of shadow cash flows according to directions of their distribution (criminal, latent and non-tax). The author identifies specific features of shadow cash flows formed by each of the mentioned-above directions, assesses reasons and economic consequences of their ar...

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Autor principal: Vadim E. Chekmaryov
Formato: article
Lenguaje:RU
Publicado: Plekhanov Russian University of Economics 2017
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Acceso en línea:https://doaj.org/article/fc13f757919d45c698e0661cdf90fad8
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