The article substantiates the importance of studying the problems of the black economy as one of the main national threats to the state in modern conditions. The subject of the study is a set of scientific and practical issues aimed at increasing the effectiveness of combating tax evasion. The object of the study is shadow economic activity and the mechanism of tax evasion. The measures being implemented in the Republic of Tajikistan to reduce the scale of tax evasion based on the development of the digital economy, to legalize the shadow economy are highlighted, and possible ways to improve the efficiency of tax authorities in tax administration are outlined. During the study, methods of statistical observation, grouping and generalization, analysis and synthesis, probabilistic assessments, as well as a logical and systematic approach were used. The necessity of achieving a compromise between the interests of the state and taxpayers in the process of implementing measures aimed at increasing the effectiveness of combating tax evasion is substantiated. The need for priority of an institutional approach to solving problems of tax evasion in modern conditions is substantiated.
black economy, tax evasion, national danger, black economy dimension, tax revenue, tax administration, institutional approach
1. Decision of the Government of Tajikistan Republic “On the Development of Tax Administration for the period of 2020 – 2025”. – Dushanbe, 2019. – №643.
2. Аripov М.G. Tax Mechanism of Reducing the Level of Black Economy and Stimulation of Investment Activity // Finance and credit. – 2012. – №42 (522). – PP.35 – 41.
3. Mazur L.V., Batyaev A.V. Tax Burden and Black Economy // Science territory. – 2018. – №5. – PP.98 – 102.
4. Musaev Kh.M. Gazimagomedova P.K. Acceleration of Effectiveness of Evasive Opposition from the Tax in the Context of “whitewash” of Economy //Tax and Taxing. – 2018. – № 11. – PP.23-33.
5. Panskov V.G. Black Economy and Tax Assessment // Economical theory, analyze, practice. – 2017. – №5. – PP.77 – 91.
6. Strategy of National Development of Tajikistan Republic for the period until 2030 – Dushanbe, 2016. - №636. – 103 pp.
7. Fedotov D.U. Tax System Impact on the Black Economy // Finance and credit. – 2015. – 41 (665). – PP.10–21.
8. www.andoz.tj // Main Indicators of the Activity of Tax Commettee [date of appeal: 20.12.2023]
9. https://www.imf.org/en/publications/wp/issues// Shadow Economies Around the World: What Did We Learn Over the Last 20 Years (date of appeal: 11.11.2023). – Electronic text.