THE SHADOW ECONOMY - WHOSE IS THE PROBLEM: STATES OR SOCIETIES?
In article the problem of evasion of taxes as one of the reasons of emergence of informal economy in the Russian Federation is considered. The reasons of evasion of taxes and a consequence of this tax offense, and also scales of concealment of taxes in the Russian Federation are established. Conclusions are drawn on inefficiency of the existing programs for fight against failure to pay taxes, and also methods of the solution of this problem are proposed.