Probabilistic characteristics of the informal economy and its legalization as a reserve for the growth of tax revenues of the budget

The subject of the study is the informal economy and possible ways of its legalization. The article examines the causes of the formation of the informal economy, the extent of its spread in different countries, analyzes the factors of the destructive impact of the shadow economy not only on the formation of budget revenues, but also on the development of the economy as a whole. The paper notes that solving the problems of legalization of the informal economy is of particular importance for regions with a high level of gratuitous transfers from the federal budget, which include the Republic of Dagestan. Based on the analysis of a large array of statistical data from various structures (the Bank of Russia, Rosstat, the Ministry of Finance of the Republic of Dagestan, the Office of the Federal Tax Service of Russia for the Republic of Dagestan), as well as the results of research by scientific communities, it is concluded that there is a high probability of a significant size of the informal economy in the region. Comprehensive systemic measures are proposed aimed at reducing the spread of the informal economy in the Republic of Dagestan, creating mainly stimulating conditions for its legalization in modern conditions.