Tax methods of combating shadow economy comparison with foreign experience

The article presents a theoretical analysis of tax methods to combat the activities of the shadow sector of the economy. A description of the current situation with the shadow sector in the Russian Federation has been revealed, the causes and effective ways to eliminate them have been identified. Three relevant methods of regulation of the shadow sector, which are currently used in Russia, are considered. The experience of combating the shadow economy with the introduction of new information systems has been studied, using the example of Austria, New Zealand, India and the United Kingdom.