LEGAL NATURE OF THE SHADOW ECONOMY AND WAYS OF FIGHTING IT
( Pp. 191-195)
More about authors
Lykov Alexander A.
aspirant kafedry ugolovnogo prava, ugolovnogo processa i kriminalistiki; ekspert Centra cifrovoy ekonomiki i finansovyh innovaciy
the Center of digital economy and financial innovations MGIMO; Moscow State Institute of International Relations (MGIMO University)
the Center of digital economy and financial innovations MGIMO; Moscow State Institute of International Relations (MGIMO University)
Abstract:
Problem: Despite the deep study of the phenomenon of shadow economy in economic literature (Schneider, Mara, Fedotov), in legal works this issue remains practically unexplored. For this reason, this work was written to examine the phenomenon of the shadow economy from the legal standpoint and to identify the ways of fighting it. Model: This legal research was carried out based on the work of economist scholars using formal legal and historical methods. Conclusions: The study shows that the shadow economy can be viewed as a negative legal phenomenon. Its suppression can and should be carried out not only through criminal prosecution but also by instruments of other branches of law. Possibility of subsequent use of outcomes of the work: The outcomes of the work can be used as a theoretical basis for the development of specific measures within the framework of the identified ways of fighting the shadow economy. Originality/value: This research is one of the first in the Russian literature to consider comprehensively the legal nature of the shadow economy and determine the legal means of fighting this phenomenon. Work is intended for legal researchers who study the issues of economic crimes.
How to Cite:
Lykov A.A., (2018), LEGAL NATURE OF THE SHADOW ECONOMY AND WAYS OF FIGHTING IT. Economic Problems and Legal Practice, 2 => 191-195.
Reference list:
Bun kovskiy D.V. Tenevaya ekonomika: analiz razvitiya // Vestnik Vostochno-sibirskogo instituta MVD Rossii. - 2015. - №4(75).- S.107-115.
Rusanov G.A. Tenevaya ekonomika kak negativnyy faktor transformatsii ekonomicheskoy modeli v Rossii // Rossiyskaya yustitsiya. - 2012. - N 2. - S.58-60.
Stefanov R., TSanov M. Zbirka trudovi od na dobri praktiki za slede e na skrienata ekonomi a // TSentarot za izuchuva e na demokrati ata. - str.7-8. URL: www.csd.bg/fileSrc.php id 22413 (data obrashcheniya: 20.02.2018).
Fedotov D.YU. Vliyanie nalogovoy sistemy na tenevuyu ekonomiku // Finansy i kredit. - 2015. - № 41. - S.10-21.
Emerging from the shadows: The shadow economy to 2025 / ACCA. 2017. URL: http://www.accaglobal.com/content/dam/ACCA Global/ Technical/Future/pi-shadow-economy-report.pdf (data obrashcheniya: 20.02.2018).
Mara E.R. Causes and consequences of underground economy // MPRA Paper No. 36438, posted 6 February 2012 16:22 UTC. URL: https://mpra.ub.uni-muenchen.de/36438/1/MPRA paper 36438.pdf (data obrashcheniya: 20.02.2018).
Packard T., Koettl J., Montenegro C.E. In From the Shadow: Integrating Europe s Informal Labor // Policy Research Working Paper 5923. - 2012. - World Bank, Washington, DC. URL: https://openknowledge. worldbank.org/bitstream/handle/10986/9377/706020PUB0EPI0067902B09780821395493.pdf (data obrashcheniya: 20.02.2018).
Reducing the Shadow Economy through Electronic Payments. URL: http://www.ey.com/Publication/vwLUAssets/Report Shadow Economy/ FILE/REPORT ShadowEconomy FINAL 17.pdf (data obrashcheniya: 20.02.2018).
Sara M., Ba ar R. The Effect of Informal Economy on the European Debt Crisis // Siyaset, Ekonomi ve Y netim Ara t rmalar Dergisi. - 2014. - Y l:2, Cilt:2, Say :2. P.25-37. URL: http://citeseerx.ist.psu.edu /viewdoc/download doi 10.1.1.864.1189 rep rep1 type pdf (data obrashcheniya: 20.02.2018).
Schneider F. The Influence of Public Institutions on the Shadow Economy: An Empirical Investigation for OECD Countries. European Journal of Law and Economics. - 2010. - №6(3). - P.441-468.
Schneider F., Enste D.H. Shadow Economies: Size, Causes, and Consequences // Journal of Economic Literature. - 2000. - Vol. XXXVIII - P.77-114.
Thiessen U. The Shadow Economy in International Comparison: Options for Economic Policy Derived from an OECD Panel Analysis // International Economic Journal. - 2010. - Vol. 24(4). - P.481-509.
United Nations Statistical Commission. 1993. System of National Accounts 1993. New York: United Nations Statistical Division, P.152-154. URL: https://unstats.un.org/unsd/nationalaccount/docs/1993sna.pdf (data obrashcheniya: 20.02.2018).
Rusanov G.A. Tenevaya ekonomika kak negativnyy faktor transformatsii ekonomicheskoy modeli v Rossii // Rossiyskaya yustitsiya. - 2012. - N 2. - S.58-60.
Stefanov R., TSanov M. Zbirka trudovi od na dobri praktiki za slede e na skrienata ekonomi a // TSentarot za izuchuva e na demokrati ata. - str.7-8. URL: www.csd.bg/fileSrc.php id 22413 (data obrashcheniya: 20.02.2018).
Fedotov D.YU. Vliyanie nalogovoy sistemy na tenevuyu ekonomiku // Finansy i kredit. - 2015. - № 41. - S.10-21.
Emerging from the shadows: The shadow economy to 2025 / ACCA. 2017. URL: http://www.accaglobal.com/content/dam/ACCA Global/ Technical/Future/pi-shadow-economy-report.pdf (data obrashcheniya: 20.02.2018).
Mara E.R. Causes and consequences of underground economy // MPRA Paper No. 36438, posted 6 February 2012 16:22 UTC. URL: https://mpra.ub.uni-muenchen.de/36438/1/MPRA paper 36438.pdf (data obrashcheniya: 20.02.2018).
Packard T., Koettl J., Montenegro C.E. In From the Shadow: Integrating Europe s Informal Labor // Policy Research Working Paper 5923. - 2012. - World Bank, Washington, DC. URL: https://openknowledge. worldbank.org/bitstream/handle/10986/9377/706020PUB0EPI0067902B09780821395493.pdf (data obrashcheniya: 20.02.2018).
Reducing the Shadow Economy through Electronic Payments. URL: http://www.ey.com/Publication/vwLUAssets/Report Shadow Economy/ FILE/REPORT ShadowEconomy FINAL 17.pdf (data obrashcheniya: 20.02.2018).
Sara M., Ba ar R. The Effect of Informal Economy on the European Debt Crisis // Siyaset, Ekonomi ve Y netim Ara t rmalar Dergisi. - 2014. - Y l:2, Cilt:2, Say :2. P.25-37. URL: http://citeseerx.ist.psu.edu /viewdoc/download doi 10.1.1.864.1189 rep rep1 type pdf (data obrashcheniya: 20.02.2018).
Schneider F. The Influence of Public Institutions on the Shadow Economy: An Empirical Investigation for OECD Countries. European Journal of Law and Economics. - 2010. - №6(3). - P.441-468.
Schneider F., Enste D.H. Shadow Economies: Size, Causes, and Consequences // Journal of Economic Literature. - 2000. - Vol. XXXVIII - P.77-114.
Thiessen U. The Shadow Economy in International Comparison: Options for Economic Policy Derived from an OECD Panel Analysis // International Economic Journal. - 2010. - Vol. 24(4). - P.481-509.
United Nations Statistical Commission. 1993. System of National Accounts 1993. New York: United Nations Statistical Division, P.152-154. URL: https://unstats.un.org/unsd/nationalaccount/docs/1993sna.pdf (data obrashcheniya: 20.02.2018).
Keywords:
the shadow economy, economic activity, legal opposition, the positive side of the shadow economy, negative aspects of the shadow economy.
Related Articles
2. National economy and management Pages: 32-35 Issue №11645
WHAT IS THE ATTRACTIVE POWER OF THE SHADOW ECONOMY FOR SMALL BUSINESS SUBJECTS
the shadow economy
small business
the poll
funding
the tax burden
Show more
5. Financial law; Tax law; Budgetary law Pages: 167-171 Issue №12435
CRIMINAL BANKRUPTCY AS ONE OF THE SECTORS OF THE SHADOW ECONOMY
the shadow economy
crimes in the sphere of economy
combating the shadow economy
criminal economy
the informal sector
Show more
4. CIVIL LAW; ENTREPRENEURIAL LAW; FAMILY LAW; INTERNATIONAL PRIVATE LAW Pages: 231-234 Issue №11986
Financial Industry Regulatory Authority of USA: history of establishment, status and role in solving financial arguing
Financial Industry Regulatory Authority (FINRA)
arbitration
financial disputes
arbitration
the securities market
Show more
17. WORLD AND REGIONAL ECONOMY Pages: 249-252 Issue №2490
THE DEVELOPMENT OF THE TOURIST INDUSTRY AND THE SHADOW ECONOMY (REGIONAL ASPECT)
region
regional development
tourism
the shadow economy
economic analysis
Show more
20. ECONOMIC SECURITY Pages: 233-241 Issue №4894
ECONOMIC APPROACH TO EFFICIENCY ASSESSMENT OF LAW-ENFORCEMENT BODIES ACTIVITY ON THE SHADOW ECONOMY COUNTERACTION
the bodies of internal Affairs
efficiency
rating
the shadow economy
Show more
16. ECONOMIC SECURITY Pages: 237-240 Issue №5694
CORRUPTION AS A SYSTEMIC PHENOMENON AND THE THREAT OF FINANCIAL SOVEREIGNTY RUSSIA
financial sovereignty
corruption
the threat of financial sovereignty
the shadow economy
public administration
Show more
16. ECONOMIC SECURITY Pages: 231-236 Issue №5694
THE ANALYSIS OF ECONOMIC CRIME IN RUSSIA IN THE YEARS OF CRISIS AND REFORMS
economic crimes
economic security
threats
the shadow economy
corruption
Show more
8. CIVIL LAW; ENTREPRENEURIAL LAW; FAMILY LAW; INTERNATIONAL PRIVATE LAW Pages: 233-236 Issue №14694
ACTUAL PROBLEMS OF COUNTERACTION TO ILLEGAL BUSINESS IN RUSSIA
entrepreneurship
economic activity
shadow economy
risk
economic security
Show more
16. CRIMES IN THE SPHERE OF ECONOMIC ACTIVITIES Pages: 161-165 Issue №7806
JUDICIAL EXAMINATION ON CASES OF ECONOMIC CRIMES AS A TACTICAL OPERATION
forensic examination
forensic economic expertise
forensic detection
forensic methods
economic crime
Show more
2. SCIENTIFIC SCHOOL OF DOCTOR OF SCIENCE, PROFESSOR KUZNECOV A.P. Pages: 52-56 Issue №6840
COUNTERACTION TO SHADOW ECONOMY UNDER THE SOVIET CRIMINAL LEGISLATION
the shadow economy
public policy
crimes in the sphere of economy
combating the shadow economy
Show more
