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The importance of the problems of formation and expansion of the shadow economy is currently increasing, as this segment prevents the full and timely receipt of tax payments, thereby having a negative impact on the state of the country's budget, and therefore on the economic development of the state as a whole. The paper considers the features of the formation and development of the shadow economy. The dominant point of view in the domestic economic literature predetermined the conclusion that the tax factor in the context of the tax burden and low level of tax culture is a significant factor in the uprise of such a phenomenon. The study of statistical data, expert opinions and indicators of official forms of tax reporting of the Federal tax service has proven that high insurance premiums and the mechanism of illegal compensation and a refund of tax amounts on value added from the Federal budget become primary conditions that have a direct impact on exiting of economic entities into the shadow. The scale of tax offences can be traced by the results of field and desk tax audits conducted by the tax authorities, which are characterized by a growth trend every year. The article attempts to present tax methods and tools to counter the expansion of the shadow sector of the economy Keywords— value added tax, shadow economy, insurance premiums, tax audits, tax offence, tax violation

Tax Factor of Developing and Intensive Growth of the Shadow Economy