Современные неформальные модели оплаты труда - «серые» и «черные» схемы и меры сокращения «конвертных» выплат

Research output: Contribution to journalArticle


This article examines the models of informal payment of wages by individual employers with the aim to avoid taxation. It will also analyze the causes and consequences of this phenomenon and the effect of the “colour” of income on the well-being of an employee, an employer and the state as a whole. In addition, the article identifies possible solutions to the problem of hidden wages. It also discusses legal consequences that employers and employee face when engaging in hidden schemes. The article contains a detailed analysis and proposes measures on how to legalize hidden forms of remuneration and reduce its prevalence.


  • Shuxrat Rakhmanov
Research areas and keywords

Subject classification (UKÄ) – MANDATORY

  • Law (excluding Law and Society)


  • informal employment, hidden wages, informal wages, white, grey, black wages, “envelope” wages, employer, employee, illegal practice of labor payment, tax evasion, sanctions, law
Translated title of the contributionContemporary models of informal payments of wages - 'grey' and 'black' schemes, and measures to tackle payments in 'envelopes'
Original languageRussian
Pages (from-to)26-41
Number of pages16
JournalJournal of Law Research / ЖУРНАЛ ПРАВОВЫХ ИССЛЕДОВАНИЙ
Issue number№3, 2019
Publication statusPublished - 2019 Mar 30
Publication categoryResearch

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