Informal Employment of the Population and Its Impact on the Tax Component of the Russian Economic System

Shadow employment is an integral element of the state's economic system, which poses a threat to the sustainable functioning of the tax system and requires increased attention from researchers. The scientific article reveals the essence and reasons for the development of the institution of informal employment in the Russian Federation and characterizes the correlation between the dynamics of the development of shadow labor activity and the state of the country's tax system. The authors present and analyze statistical data that determine the state of the institution of informal employment in Russia: the dynamics of the number of informally employed citizens, their gender and age structure, as well as sectoral distribution are characterized. A study was conducted, according to the results of which, it was determined that informal employment and the tax component of the Russian economic system are characterized by significant mutual influence. Tax statistics are presented and analyzed and the role of reducing the number of informally employed population in ensuring the stable functioning of the tax system of the Russian Federation is explained. The measures that will increase the level of legalization of shadow labor activity in our country are presented.