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The article explores the problem of assessing the influence of the fiscal burden on the size of the non-observed economy in individual industries. The purpose of the study is to work out proposals for reducing the share of the non-observed economy in gross value added (GVA) in various industries by redistributing the fiscal burden among types of economic activities. The research methods used by the author include comparative analysis, the analytical and constructive method, econometric modelling as well as indirect methods that are based on economic indicators used by the Federal Tax Service of Russia, the Bank of Russia, the Federal State Statistics Service and The National Union of Liability Insurers. The study yielded estimated percentage changes in the size of non-observed economic activities in various industries in the case of a one-percent change in the fiscal burden. The main outcome is a method of managing the non-observed economy by redistributing the fiscal burden among types of economic activity. The obtained results could be used by government agencies when developing and implementing tax policy in Russia.

Method of Controlling the Non-Observed Economy Through Redistribution of Fiscal Burden Among Types of Economic Activity