Annotation: In the article the essence and volumes of shadow turnover are analyzed, the reasons for its occurrence are analyzed. Recommendations are given to reduce the shadow activity of small businesses.
Keywords: small business, shadow turnover, shadow economy.
Annotation: The article analyzes the influence of shadow processes in the functioning of small and medium-sized businesses on the state of the Russian economy, examines the measures taken by the Government of the Russian Federation to bring enterprises out of the shadows.
Key words: small and medium business, shadow economy, tax benefits.