Building the methodological bases to assess tax losses of the budget from illegal labor activities of foreign migrants

Subject. The article addresses illegal activities of illegal foreign labor force. Objectives. The aim is to create a comprehensive methodology for assessing the tax losses of the State from illegal labor activities of external migrants. Methods. The theoretical and methodological basis of the study include the fundamental factors of the theory of taxation and economic security, scientific works by specialists in the field of illegal migration. We employed methods of theoretical and empirical cognition, in particular, systems analysis and synthesis, analogies, classification, statistical methods, comparison and system-structural analysis, expert assessment. Results. We analyzed the features of tax deductions of external labor migrants, the specifics of their employment depending on the country of arrival, and statistical data on migration flows. The paper identified the key risks of illegal employment of non-residents. We proposed a methodology for assessing potential tax losses from illegal migrant labor, and confirmed the reliability and effectiveness of the methodology through testing. Conclusions. The findings can be used to determine the effectiveness of implemented migration and tax policies, serve as a guideline for possible adjustments of control and supervisory measures to ensure the economic security of the State.