Shadow economic activity in terms of economic security of the Russian Federation

Economic security is an integral part of the national security of any state, reflecting the ability of the country as a economic entity to ensure stable economic development and high productivity and efficiency of the economic sphere of life in a dynamically changing global competitive environment and an ever-increasing number of factors that can to have a destructive impact on its normal functioning. One of these factors is the shadow economic activity. In the article the reasons of necessity of counteraction to such phenomenon are considered and in order to define the direction of such struggle the ways of resources passing into “shadow” are analyzed. As a result, the conclusion about the influence of the state policy on the shadow sector along with the economic policy was made. Taking into account the impossibility of complete elimination of the phenomenon in question, it is necessary at least to establish effective control over it, tax control being one of its forms. And since the most significant source of replenishment of the state budget is the value added tax, it is to identify the weaknesses and strengths of its tax regulation, as well as highlighting the existing threats and opportunities used the method of SWOTanalysis. As a result proposals for its improvement, which will contribute to the reduction of the shadow sector of the economy and minimize the risks associated with it, and, consequently, to ensure the economic security of our country, were formulated.