Влияние неформальной занятости населения ресурсодобывающего региона Севера на формирование его бюджета

It is currently impossible to analyse the socio-economic situation and the budgets of the Russian regions without taking into account the problems of informal employment. There is a wide variety of publications on this topic. However, they do not sufficiently address the regional features and reason...

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Bibliographic Details
Published in:Economy of Region
Main Authors: Khromtsova, L. S., Burundukova, E. M., Osipova, V. S., Хромцова, Л. С., Бурундукова, Е. М., Осипова, В. С.
Format: Article in Journal/Newspaper
Language:Russian
Published: Institute of Economics, Ural Branch of the Russian Academy of Sciences 2020
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Online Access:http://elar.urfu.ru/handle/10995/92099
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85091373921&doi=10.17059%2f2020-2-25&partnerID=40&md5=08c8d58395a09b1c861ea952cdc31c50
https://doi.org/10.17059/2020-2-25
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Summary:It is currently impossible to analyse the socio-economic situation and the budgets of the Russian regions without taking into account the problems of informal employment. There is a wide variety of publications on this topic. However, they do not sufficiently address the regional features and reasons for the behaviour of economic entities, which do not wish to comply with the legalization requirements. We conducted the research based on the neoliberal concept, which considers the informal sector as a consequence of the excessive regulation and state taxation. We hypothesise that the existence of informal employment in the region results in a budget deficit and requires the development of measures promoting the legalization of self-employed income. The study determined the level and causes of the regional informal employment, and assessed its impact on the budget. As a research methodology, we applied empirical methods, statistical, economic and financial analysis. The survey of the population of the Khanty-Mansy Autonomous Okrug — Yugra, established the nature and the main causes of informal employment. Based on the analysis of the regional budget and labour resources, we have examined the impact of informal employment on the budget and determined its cumulative effect. Finally, we have proposed a methodology for assessing how the existing level of self-employment influences the regional budget. This methodology takes into account not only the damage caused to the regional budget revenue due to the lack of tax payments, but also the damage associated with excessive social expenditures on the selfemployed population. The research results can be used for developing the projects aimed at reducing informal employment at all levels of government. © 2020 Institute of Economics, Ural Branch of the Russian Academy of Sciences. All rights reserved. Анализ социально-экономического положения регионов России и наполняемость региональных бюджетов на современном этапе невозможны без учета проблем неформальной занятости. ...