Methodological Approaches to Estimating the Size of Unreported Cash Turnover

At the present time, cash transactions and barter are widespread in industry and trade. The behavior of enterprises is in large measure determined by the scale of application of forms of transactions that make it possible to "conceal" a considerable part of their income. Unlike the planned system where the entry of entrepreneurs into the shadow economy was in no small measure due to the excessive rigidity and inflexibility of the economy, today the principal motive is tax evasion. The most radical measure here is the use of unofficial cash turnover.