Аннотация:Currently, the development in the forestry industry is limited by various negative economic phenomena, the analysis of which does not allow us to determine the direct and immediate problems of the shadow economy associated with the size of the tax burden. The urgency of this problem is associated with the scale of the shadow economy, which violates the forestry and tax legislation of the country. One of such forms that violates the laws and reduces tax payments of the logging industry is tax evasion through the customs structure, which is used by the taxpayer. This appears to be an extremely negative economic factor and a serious problem limiting the amount of Russia's financial resources. The article also provides a general assessment of the shadow economy of the forest industry in the Irkutsk region.
