@article{1087ac315c694537a3cdb0fc054b1abd,
title = "The economic impact of migration in the Russian federation: Taxation of migrant workers",
abstract = "The article contains an outline of migration and taxation in the Russian Federation. The characteristics of migration, the legal and regulatory situation of migrant workers with regard to taxation, actual practices in this regard and the steps required to bridge the gap between potential tax payments from migrants and actual taxation practices are considered. Attention is paid to the reasons for irregular migration and informal employment from the points of view of both employers and migrant workers. Finally, overall conclusions and policy recommendations are provided for improving the situation and decreasing irregular migration and tax underpayment.",
keywords = "Informal employment, Irregular migration, Labour legislation, Law enforcement, Migration, Migration legislation, Russian Federation, Taxation",
author = "Tatiana Karabchuk and Daria Salnikova",
note = "Funding Information: There are signs of deteriorating quality of education in these countries. The share of government expenditure on education was cut in the early 1990s; the resulting shortage of resources led to a worsening of elementary and secondary education and declining salaries of school teachers. Informal practices and corruption became widespread in schools and universities. Moreover, many teachers (both in schools and universities) are underqualified.13Previously, during the existence of the Union of Soviet Socialist Republics (USSR), education across the USSR was centralized in terms of programmes and material covered and was financed by the Ministry of Education. Many less developed Central Asian countries inherited the educational system of the Soviet Union, but this system has not been updated or changed due to lack of financial support after the dissolution of the USSR, and thus programmes have not been updated with new materials. Lack of technological capacity is reflected in migrants{\textquoteright} struggles with computers and basic software products. In addition to these aspects, Central Asian countries suffer from a gap in educational level between the prosperous and the poor and between urban and rural settlements, and this gap has widened over time. Owing to the low overall quality of education, diplomas from these countries are rarely recognized in the Russian Federation. The Russian labour market has little need for the skills and qualifications of migrants; therefore, migrants are forced to occupy Publisher Copyright: {\textcopyright} 2017, UNESCAP. All rights reserved.",
year = "2017",
month = dec,
doi = "10.18356/839a8861-en",
language = "English",
volume = "32",
pages = "137--171",
journal = "Asia-Pacific Population Journal",
issn = "0259-238X",
publisher = "UNESCAP",
number = "2",
}
