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Tax Policy Approaches to Reducing Informal Economy in the Area of a Small Business and Self-Employment

Andrey Korytin – Research fellow of the Laboratory for Studies of Tax Policy, Institute for Applied Economic Studies, Russian Presidential Academy of National Economy and Public Administration. E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The article considers feasible tax policy approaches towards informal economy problem in the area of a small business and self-employment as well as the international practice of the special tax regimes use in order to suggest tax policy measures that enhance incentives for the activity of micro-business and self-employed in the formal economy.

Kеу words: Informal economy, small business taxation, special tax regimes, micro-business, self-employment.