CLASSIFICATION OF FORMS OF SHADOW ECONOMIC ACTIVITY FROM THE VIEWPOINT OF ENSURING ECONOMIC SECURITY
Journal Title: Baltic Journal of Economic Studies - Year 2018, Vol 4, Issue 1
Abstract
The article explores the problem of economic security and its important institutional threat – the shadow economy. The evolution of approaches to the problem of the shadow economy, external and internal conditions of functioning of the shadow economy are considered. The shadow schemes, which are used by some business entities to evade taxes, are revealed. The research objective – to explore the evolution of approaches to the problem of the shadow economy as an institutional threat to economic security, to reveal shadow schemes, by which business entities for the purpose of tax evasion, propose a classification of the shadow economy that can be used by fiscal and supervisory bodies in developing practical measures to reduce the impact Shadow economy on the economic security of the state. The methodological and theoretical basis for the article is general scientific and special methods of the theory of knowledge: system analysis and synthesis (in the study of the essence and conceptual provisions of the theory of economic security), synergistic representations (in the study of the shadow economy), logical generalization and the complex goal approach shadow economic activity), the program-target approach (in the formation of measures to counteract the shadow economy). Suggestions for the classification of shadow economic activities that various economists propose vary considerably depending on the period of research, goals and tasks that the authors consider to approach. The article examines the existing approaches to the analysis of the shadow economy, systematizes the external and internal conditions of its existence, proposes a classification of ways to transfer resources to the shadow turnover at the level of the business entity. Schemes of tax evasion are considered as a way of transferring resources to the shadow economy. Unified schemes of tax evasion are considered as an integral element of the shadow economy, as well as shadow economic activity in areas not related to taxation. Based on the analysis of existing schemes for the transfer of economic activity into the shadow turnover, it is proposed to classify the methods of economic evasion from social norms, rules, and obligations. Practical implications. The application of the proposed classification will greatly simplify the information interaction between those structures that oppose the shadow economy; this will allow more purposeful implementation of counteraction to shadow economic transactions, which are institutional threats to economic security.
Authors and Affiliations
Andrii Kubaienko
Keywords
Related Articles
- EP ID EP554190
- DOI 10.30525/2256-0742/2018-4-1-242-247
- Views 76
- Downloads 0
THE RATIONALE FOR THE APPLICATION OF THE INFLATION TARGETING REGIME IN UKRAINE
The purpose of the paper is the consideration of the basic choices of a monetary regime of monetary policy, which include the monetary targeting regime, the regime of exchange rate targeting, the inflation targeting regi...
THE CONCEPTUAL BASIS FOR THE DEVELOPMENT OF SMALL BUSINESS POTENTIAL IN THE REGION
The article deals with the study of conceptual foundations of the development of the potential of small business in the region. The purpose of the article is to study the essence and features of small business potential...
THE CLASSIFICATION OF SOURCES OF REPRODUCTION OF SHADOW RELATIONS IN THE SPHERE OF PRODUCTION AND REALIZATION OF HOUSING AND COMMUNAL SERVICES
The purpose of this article is to analyse the sources of shadow relations in the sphere of production and realization of housing and communal services (technologies and causes of their occurrence, subjects’ complex, leve...
IMPACT OF OPERATING COSTS ON ECONOMIC PHENOMENA AND THE POSSIBILITY OF THEIR OPTIMIZATION AT PROCESSORS
In conditions of self-repayment and self-financing, the profit maximization and production efficiency increase become the main aim of enterprises. Under the impact of deflationary conditions and many other reasons, the p...
THEORIES OF THE SPATIAL ECONOMICS IN TERMS OF ECONOMIC INTEGRATION
The purpose of the study is to clarify theories of “spatial economics” and to analyse the theory of “new economic geography”, in particular, to find out peculiarities of the spatial economics theories applying in the con...