№ 1 - 2001
Blyakher L.Ye.
Moral Economics and Moral Politics, or Fiscal Hide-and-Seek

In the author’s opinion, lack of an efficient mechanism of interaction between the state and the economic sphere results in that a considerable part of the economic sector assumes features of informal economy. This is especially noticeable in the interaction of the state power and economy subjects regarding fiscal policy. It is demonstrated in the article that alongside with formal tax legislation there exist a lot of informal norms regulating taxation at different levels. And none of the levels, for that matter, is as strong as to entirely determine all the other. Such “semi-official” practice of tax collection makes the attempts of the federal power to bring order into the fiscal sphere problematic.