title: TAXATION OF SMALL BUSINESSES IN THE SHADOW ECONOMY
abstract: In modern conditions, the development of methodological approaches to the assessment of the shadow sector of the economy is becoming increasingly important. The existence and development of the shadow economy has a negative impact not only on the filling of the federal budget, but also on the quality of life of the population, as well as trends in the socio-economic development of society. In this regard, the authors proposed and tested a methodology for assessing the tax potential of small busi
journal: Scientific Works of the Free Economic Society of Russia