Author: Maria S. Shalneva

Abstract: The paper explores the problems of finance management in companies experiencing influence of shadow economic processes typical of the Russian reality; considers internal and external factors forming both shadow financial strategy and signs of shadow financial management of the company. Particular attention is paid to analyzing the specifics of shadow tax strategy formation in Russian companies and the factors behind tax evasion.

Keywords: company management; finance of organizations; shadow processes; tax strategy; tax evasion.