Components of the shadow economy. Shadow economy - the concept and essence of the shadow economy

Usually there are three groups of factors that contribute to the development of the shadow economy.

1. Economic factors:

· high taxes (on income, income tax, etc.);

· restructuring of spheres of economic activity (industrial and agricultural production, services, trade);

· the crisis of the financial system and the impact of its negative consequences on the economy as a whole;

· imperfection of the privatization process;

· activities of unregistered economic structures.

2. Social factors:

low standard of living of the population, which contributes to the development of hidden types of economic activity;

high unemployment and the orientation of part of the population to earn income in any way;

· uneven distribution of gross domestic product.

3. Legal factors:

imperfection of the legislation;

· Insufficient activity of law enforcement structures to suppress illegal and criminal economic activities;

· Imperfection of the coordination mechanism for combating economic crime .

High level of taxation

This factor is recognized as one of the most significant, stimulating the growth and activation of the shadow economy. It has its effect in countries with any type of market economy. However, its operation in each country has its own characteristics. For example, in the United States, high income tax rates have a special impact on the development of the shadow sector. In Russia, the spread of the practice of concealing income is facilitated by high rates of contributions to social insurance funds and high rates of value added tax. In Europe, the tax burden is now constantly growing: deductions from wages, which in the early 70s were 27%, today have overcome the mark of 42% in Europe. Greece, Italy, Belgium and Sweden have the highest taxes in Europe (72-78%). These countries also have the most developed shadow sector. At the same time, developed countries with the lowest level of tax burden - the United States and Switzerland (41.4% and 39.7%, respectively) - have a relatively small shadow sector.

As you know, the tax withdrawal of more than 50% of the profit deprives the company of an incentive for further vigorous activity. According to Western experts, due to direct and indirect taxes, 55% of all enterprises go into the shadow sector.

Economic instability, economic crisis

The departure of the economy into the "shadow" is a consequence of the general state of the economy. With the official economy in a sorry state, working in its informal sector can have many benefits. On the other hand, the crisis state of the economy is forcing entrepreneurs to look for more attractive niches for their activities. One of them is the shadow sector.

Insecurity of property rights

The insecurity of property rights gives rise to the psychology of a temporary worker among entrepreneurs. Appropriate economic behavior proceeds from the fact that if property rights can be violated sooner or later and existing legislation and law enforcement practice by no means guarantee their reliable protection, it is necessary to use the available opportunities to the maximum. If you can avoid paying taxes, maximize your profits by all means, then this should be done (see Appendix 3).

Unfavorable social background

Growing unemployment, the flow of refugees, non-payment of wages, etc. are an excellent "nutrient environment" for the shadow economy. People who have lost their jobs or have not received wages for many months agree to all the conditions of illegal, shadow employment: relations with the employer are sometimes based only on a verbal agreement, no sick leave or vacation pay is paid, dismissal is possible without any social guarantees, and even more so without warning and etc. For employers, such relations are more than beneficial: employees are very interested in keeping the "owner's" shadow business as such; employers have uncontrolled power over employees; direct financial benefits already consist in the fact that no taxes on the wage fund need to be paid, etc.

Political instability

This factor, just like the “insecurity of property rights”, stimulates and develops the psychology of a temporary worker. Since it is not known what will happen tomorrow, all means are good for increasing capital. It is important to note that if during periods of political instability the shadow economy develops very dynamically, then the official one, on the contrary, freezes. Moreover, its volume is reduced not only due to “shadowing”, but also due to the elementary curtailment of activities “until better times”. Depending on the development of market relations, the state of the economy as a whole, there will be more or less reasons for the existence of the shadow economy, the degree of influence of different of them will vary. Also, the development of the shadow economy is influenced by economic freedom, bordering on permissiveness, the deformation of moral and ethical requirements.

Over-regulation of the economy

This factor is manifested mainly in the following actions of the state: a ban on the circulation of any goods or services; administrative intervention in the pricing process; excessive power of the bureaucracy, weak controllability of bureaucratic decisions. The result of this is the growth of the shadow economy. This is manifested in the formation of various types of illegal markets - labor, commodity, financial, currency, with the help of which legislative restrictions are bypassed. In particular, opportunities are being sought to ignore or at least circumvent labor legislation that establishes minimum wage rates, maximum overtime, conditions for the use of labor by adolescents, pensioners, women, and foreign workers.

Significant scale of the public sector in the economy

The significant scale of the public sector in the economy gives rise to relations related to the distribution of budgetary resources in the form of both direct and indirect subsidies, subsidies, soft loans among state enterprises. This is the nutritional basis for the formation of a sector of informal, and often criminal relations associated with the distribution of resources. On the basis of gratuitous or preferential distribution of budgetary resources, controlled business structures are formed, created with the aim of misappropriating these resources, scrolling them (appropriating inflationary income), legalizing, investing, and transferring them abroad. Thus, the effectiveness of the state is the most important factor determining the scale of the shadow economy.

Economic insecurity

In our opinion, this is the most significant factor. The shadow economy, which has penetrated into all the pores of the economic organism, intensively decomposes and undermines it. From this, the economy becomes loose and unsafe. This leads to the next factor.

national insecurity

With weak economic security, there can be no strong national security.

The objective reason for the rapid growth of the shadow economy is the transition from a bureaucratic, command management system to a market one. The change in the social system is accompanied by a change in the old morality. At the same time, the shadow economy should be based and developed from specific sources.

The first of them is the export of capital, raw materials and energy resources abroad, while the bulk of transactions are not in the literal sense of the shadow, i.e. is carried out legally: raw materials and energy resources are often sold abroad at low prices through intermediary companies, and the corresponding percentage of the profits of the latter settles abroad. According to the tentative estimates of experts from the American Association of Economic Forecasts "Wharton Econometric Forksting Association" in industrialized countries, the total amount of direct and indirect damage from economic crimes reaches 3-10% of the gross national product (GNP), and in developing countries 15% or more.

The second and main source of the shadow economy is economic activity that is not registered by government agencies, which takes place in all sectors of the economy. For example, how can numerous strata of the population survive over the course of 5-6 years of reforms, whose incomes turned out (according to official statistics) to be significantly lower than the subsistence minimum?

On a global scale, the share of the shadow economy is estimated at 5-10% of the gross domestic product. Thus, in African countries this figure reaches 30%, in the Czech Republic - 18%, in Russia - 40%; and the share of the shadow economy in the economic turnover of Ukraine is 50%.

An indicator of 40-50% is critical. At this turn, the influence of shadow factors on economic life becomes so tangible that the contradiction between the legal and shadow ways is observed in almost all spheres of society.

The key sign of shadow activity can be considered the evasion of official registration of commercial contracts or the deliberate distortion of their content during registration. At the same time, cash and especially foreign currency become the main means of payment. In solving business issues, so-called "showdowns" predominate.

The concept of "shadow economy" as a multifaceted, complex and capacious phenomenon includes:

Fixed assets (movable and real estate, resources and funds

production);

Financial resources and securities (shares, bills, electronic cards, privatization certificates, compensations, etc.);

Personal capital of shadow economy structures (houses, land, cars, yachts, dachas, airplanes, etc.);

Demographic resources (persons who are involved in shadow economic activities).

The insufficient level of development of economic relations in society, the mechanisms of state administration leads to a negative phenomenon - the shadow economy.

The desire to hide income (or part of it) from regulatory authorities is present in many business entities and citizens around the world. But in some countries there are favorable conditions for the prosperity of the shadow business (massive corruption, a weak system of management and control, inflated rates of taxes and fees), in others such conditions are suppressed by a harsh system of punishments, the absence of systemic bribery, and a flexible, reasonable taxation system.

Another important factor in the development of the shadow economy is the difficult social situation. A person who does not have enough basic means of subsistence is forced to agree to work unofficially for a dishonest employer.

The main types and components of shadow activities from statistical, regulatory authorities:

• "Second" economy. Concealment of part of the ongoing business transactions, trade and finance. Carrying out officially permitted types of economic activity, business entities do not reflect in accounting, statistical, tax accounting and reporting a certain share of shipped products, services performed, hide part of the proceeds, real wages from taxation;
• Black business. Illegal engagement in prohibited activities (smuggling, drug trafficking, hidden trafficking in counterfeit alcohol and tobacco products, sale of weapons);
• "Grey" economy. Obtaining income by fraudulent means (calculating buyers in places of trade, registration, theft, bribes), organizing underground workshops. Hiding from the accounting of labor resources, their real wages and mandatory contributions to social funds and the budget. Doubtful financial transactions with the aim of withdrawing funds to offshore zones;
• Corrupt income in the public sector(bribes for “solving issues” to officials, representatives of regulatory authorities, as well as in the areas of healthcare, education, utilities and public services).

The main spheres of the shadow economy are underground production, provision of services, and retail trade. As a rule, the subjects of organized crime are engaged in the "black" economy. This shadow segment poses the greatest danger to the further development of the state. Fertile ground for "black" business is fueled in law enforcement, the relationship of the shadow economy and organized crime. These two negative factors require from representatives of the state administration a principled and merciless struggle, the application of severe punishments to protect the country's economy from destruction.

The "gray" and "second" (or "white-collar") economies can be indirectly influenced by financial leverage. It should become unprofitable for business entities to risk business for the sake of hiding taxes, with a corresponding reduction in the tax burden, improvement in economic indicators, and the business atmosphere in the country.

Signs of the shadow economy

The main indicators highlighting the scale of the shadow economy in the territory of the state are:

• discrepancy between the level of actual consumption and official income;
• overestimated demand for money in comparison with the methodological calculations of the central banks of the countries;
• discrepancy in the amount of consumption of electricity, other necessary resources used in production activities, the service sector;
• discrepancy between the statistical indicators of employment and their size, established through selective observations, sociological surveys of the population.

Significant deviations of indicators indicate a large share of concealment from the state of transactions between entrepreneurs, an underestimation of the real level of income.

Causes of the shadow economy

Any sane businessman doing business, calculates the size of his investments, expenses, income and expected profit. If he does not make a profit under normal conditions of financial and economic activity, the search for legal or illegal ways to achieve a positive financial result begins. An irrational system of taxes, fees, total supervision and control, and systemic corruption do not allow honest entrepreneurs to successfully compete with "dishonest ones", lead to a significant increase in the share of the shadow economy in the creation of the total gross domestic product in the country.

Another reason for the departure of part of the economy into the shadows are financial crises, rising unemployment, and inflation.

A serious social factor, dangerous for the preservation of the integrity of the state, is the loss of confidence of its citizens in the governing bodies. If people feel that the representatives of the authorities, while collecting taxes, do not properly provide decent social services in the field of medicine, education, utilities, do not develop the economic sphere, they lose their desire to pay contributions to the state budget.

The inconsistency of economic, legal normative legal acts with the real situation in the country also significantly affects the level of development of the shadow economy.

The increase in the share of concealment of income and resources is inextricably linked with the weakening of the state system. With a decrease in the level of social protection of the population, previously law-abiding citizens and entrepreneurs, who are forced to fight for their survival and the preservation of their own business, join the permanent group of representatives of organized crime. A vivid example of the growth of the "shadow" is the nineties of the last century in the post-Soviet space. There was no new legal framework, no clear structure of law enforcement agencies, and real power in many places passed to the subjects of organized crime.

The negative consequences of the shadow economy are expressed in the state not receiving the necessary funds to fill the budgets of all levels, the loss of the ability to timely fulfill its obligations to residents in the social sphere (payment of pensions, benefits, ensuring an adequate level of healthcare, education).

Ultimately, when bandit groups really control the country on the basis of the accumulation of huge shadow capital, the official power structures completely lose their purpose in foreign and domestic policy, which leads to the destruction of public administration.

At the same time, during periods of financial crises, the “white-collar” and “gray” types of the shadow sector of the economy partially contribute to the preservation of business entities. The preservation of hidden jobs and unrecorded income allows them to survive in the most difficult financial conditions, which would be impossible with the full fulfillment of obligations to the state budget.

Methods for assessing the shadow economy

Scientists economists in many countries have studied the main factors of influence and have developed methods for determining the size of the economic "shadow".

Direct methods are based on the analysis of information obtained through special surveys, observations, inspections in the field of income and expenses of business entities, able-bodied citizens and their real employment.

Indirect methods include a thorough analysis of discrepancies in the calculated and actual data of commodity flows, the expenditure of the main types of production resources.

Monetary methods are based on comparison and analysis of the use of cash in circulation.

Structural methods are aimed at studying the share of hidden turnovers in the main areas of the shadow economy.

Authoritative Austrian experts F. Schneider and D. Enste carried out detailed calculations and analyzes of the level of the shadow economy in various countries at the end of the 20th century. It turned out that the highest share of concealment of income and employment exists in the former countries of the Soviet Union. The main reason for this negative fact is weakness, insufficient development of public administration, massive unwillingness to comply with legal norms and really fight corruption:

• In Russia and Armenia, the share of shadow incomes was up to 45%, shadow labor costs 40%;
• In Azerbaijan, respectively, 60 and 50%;
• In Ukraine, 50% of GDP and 41% of labor resources are in the shadow.

In the countries of Central and Eastern Europe with a stable stable state and economic system, the level of shadow GDP averaged 29%, while employment “in the shadow” was 23%. In the USA, according to various estimates, the "shadow" is up to 10%, in Germany, Great Britain - 12%.

When determining the size of shadow economic operations in Russia in the 90s of last year, the "Italian system" of calculations was used, based on the definition of able-bodied citizens.

Examples of the shadow economy

Some of the results of studies of the Russian economy in recent years are indicative:

• During 2015-2016, about 600,000 individual entrepreneurs ceased their official activities;
• According to the Central Bank, in 2016 the turnover of dubious banking operations of travel agencies and related transport agencies amounted to 80 billion rubles;
• In the summer of 2017, representatives of the Central Bank announced three main areas of money laundering, with a total volume exceeding tens of billions of rubles - retail trade, cashing corporate payment cards, travel agency services.

In order to reduce the volume of suspicious transactions, regulatory supervisory banking authorities introduce restrictive cash circulation measures for business entities.

1. Estimated figures for hidden economic turnover in Russia indicate a gradual decrease in the share of the "shadow" in the total GDP to 25-30%. But at the same time, the level of corruption does not fall. Probably, the modern state apparatus does not strive for a real fight against corruption.
2. Estimated figures and banking information indicate an annual dubious withdrawal of up to 30 billion dollars of financial resources from Russia. The total GDP of Russia in 2016 amounted to 1.28 trillion. dollars.
3. In a prosperous US economy, the volume of the "shadow" is 10 percent of GDP. But in absolute terms, this is a huge figure of more than 2 trillion. dollars!

It is probably not possible to completely eliminate the concealment of income even in developed countries. The task of the state is to make its influence minimal, to prevent a weakening of the management system, a decrease in the level of budget financing.

Informative literature on the shadow economy

1. Tutorial "Shadow economy". Author Privalov K.V.

2. Textbook on the shadow economy, edited by Latov Yu.V.

3. Article "Legalization of income as a way to combat the shadow economy." Journal "Tax Policy and Practice" No. 6, 2010

Introduction

1. Definition of the shadow economy and the forms of its manifestation

1.1. The concept of the shadow economy and its components

2. Reasons for the emergence of the shadow economy

4. The influence of "shadow" structures on the economy

5. Structure of the shadow economy

6. Positive impact of the shadow economy

7. Fighting the shadow economy

Conclusion

introduction

The shadow economy is a very difficult subject to study. This is a phenomenon that is relatively easy to define, but impossible to accurately measure. almost all information that a scientist-economist manages to obtain is confidential and is not subject to disclosure.

The problem of the shadow economy, growing, covers all spheres of society. Indeed, it is practically impossible to find someone who would not come across this concept in practice, ranging from small (payment for the services of a tutor, doctors, etc.) to larger types of shadow activities (corruption, concealment of income on an especially large scale, tax evasion, etc.). d.).

The share and influence of the criminal sector in the economy has approached the line beyond which society is likely to lose control over the direction of socio-economic and political processes.

In the conditions of a criminalized economy, there is an increasing need for a comprehensive study of shadow, hidden from registration and illegal economic activities, both from the standpoint of criminology, forensic science, criminal law, and economic sciences.

The purpose of the report is to study and assess the situation of criminalization in the Russian economy and in the world, to highlight the scale of the shadow sector, the possibility of its impact on the economy as a whole and the regulatory and legal aspects of combating the criminalization of economic activity, as well as to study the impact of reform as an important factor influencing the economy and the impact that the shadow sector has on the economy as a whole.

1. Definition of the shadow economy and the forms of its manifestation.

1.1. The concept of the shadow economy and its components.

What is the shadow economy? There are a variety of answers to this question. An opinion is expressed according to which the shadow economy is an economic activity that is contrary to this legislation, that is, it is a set of illegal economic activities that fuel criminal offenses of varying severity.

And also, the shadow economy is understood as production, consumption, exchange and distribution of material goods that are not taken into account by official statistics and are not controlled by society.

shadow economy - all types of activities aimed at the formation or satisfaction of needs that cultivate various vices in a person.

Each of these points of view is correct in its own way and reflects, to one degree or another, the real processes observed in the economy. The main and most typical types of shadow economic activity are the following three blocks:

1. legal activity for the production of goods in households and those consumed by them, which is not subject to official registration and taxation (for example, agricultural production in subsidiary farms).

2.legitimate activities that are hidden or downplayed for the purpose of tax evasion, and also carried out without proper licenses. This type of shadow economic activity covers a significant part of the economy, ranging from large enterprises, firms, financial institutions and ending with the activities of small non-cooperative enterprises with informal employment (for example, temporary construction teams).

3. illegal activity, which is the production and distribution of goods and services prohibited by law (for example, the production and distribution of drugs, weapons, prostitution, smuggling), as well as activities that represent the illegal receipt of income not related to the production of goods and services (for example, racketeering, fraud).

The State Statistics Committee of Russia takes into account in its calculations only the first two types of the shadow economy, that is, activities in households, as well as hidden and underestimated economic activities that increase the value of GDP. This part of the shadow economy can be called the informal economy.

At the same time, one can name a fairly large number of transactions with financial and non-financial assets that do not increase GDP, but are essentially economic. These are criminal acts, not related to the production of any goods and services, but leading to the redistribution of national wealth. As a rule, these actions are not voluntary on the part of one of the participants in the operation. This group of operations includes theft, robbery, fraud. These operations are not taken into account by the State Statistics Committee of Russia when calculating the volume of macroeconomic indicators, since they do not affect the value of GDP. But there is no reason not to include them in the shadow economy. This part of the shadow economy should be called the illicit economy.

Causes of the shadow economy

There are usually three groups of factors that contribute to the development of the shadow economy.

economy.

2.1. Economic forces:

· high taxes (on income, income tax, etc.);

restructuring of the spheres of economic activity (industrial and

agricultural production, services, trade);

The crisis of the financial system and the impact of its negative consequences on the economy

· imperfection of the privatization process;

· activities of unregistered economic structures.

2.2 Social factors:

low standard of living of the population, which contributes to the development of hidden species

economic activity;

a high level of unemployment and the orientation of part of the population to receive

income in any way;

· uneven distribution of gross domestic product.

2.3 Legal factors:

imperfection of the legislation;

Insufficient activity of law enforcement agencies to prevent

illegal and criminal economic activities;

· imperfection of the mechanism of coordination in the fight against economic crime.

The shadow economy generates a number of consequences that negatively affect

economy of the state as a whole. Here are just a few of those implications:

· The tax base is shrinking. As a result, the tax pressure on

legal sector of the economy.

· The competitiveness of the legal economy is decreasing. This in turn

encourages other economic structures to go into the shadows.

Uncontrolled large financial resources allow you to influence

state policy, the media and election campaigns at various levels. This

also contributes to the development of corruption.

· There is an outflow of capital abroad.

Increasing uncontrolled trade in low-quality goods and

goods dangerous to the consumer.

3. History of the shadow economy in Russia

Informal relations, not without the interest and participation of the authorities, "subtly" fit into the economic system throughout all the years of the existence of the Soviet system. If necessary, they were used by the authorities for political purposes: in the 30s - in the form of a fight against the unexposed "fist"; in the 1960s and 1970s - with a "private trader", in the 80s - with "persons receiving unearned income", in the 90s - with new entrepreneurs - "cooperators". Owners of private subsidiary plots were periodically considered a social evil, although for a long time the food fund in the country for many products was calculated and planned without taking into account the needs of the rural population. Thus, self-reliance was considered an informal attitude.

The income that counterparties of the shadow economy received in the system of administrative distribution of resources was very significant: 31.8 billion rubles. in 1975, 52.5 billion in 1980; 74.3 billion - in 1985, 55.3 billion rubles. in the first half of 1989

Among the shadow activities common in Soviet times were barter, unauthorized part-time work, unplanned construction, the release of unaccounted for products in addition to planned targets, the launch of commercial circulation of material resources saved in excess of the official norms for the consumption of raw materials and materials, the provision of services for a fee or “through pull” , which should have been provided free of charge, bribes for admission to a university and for making any other decisions, foreign exchange transactions, etc.

In the 1970s - early 1980s. shadow activity in the USSR became an element of the socio-economic system, turned into an economic institution of Soviet society. In this capacity, it had a relatively stable social structure, within its framework people had a certain status and played specific social roles (“pushers”, market traders, apartment brokers, etc.). As a result, an economy was formed that was parallel to the official one, without which the latter would not exist in the 1970s-1980s. could no longer work properly.

In the era of perestroika, it was generally accepted that the shadow economy was a product of the peculiarities inherent in the Soviet system, defects that could be eliminated by liberalization and the introduction of private property as part of the “transition to the market”. Therefore, it was believed that as the country moved towards capitalism, the scale of the shadow economy would decrease, while the legal economy would increase.

The opposite happened. During the first years of reforms (1992 - 1994) the share of the shadow economy in GDP was approximately 9 - 10%, in 1995 - 20%, in 1996 - 23%.

By 2002, the share of the shadow economy was already 26.9% of GDP. At the same time, 41 thousand enterprises, half of the banks and more than 80% of joint ventures may have ties with organized criminal communities. Moreover, the shadow and legal activities are now so intertwined that it is often almost impossible to distinguish them from each other.

Thus, the shadow economy was such an "iron" formed economic institution of the Soviet society that it could not disappear overnight even under the most favorable conditions.

The shadow economy is an economic activity that develops outside of state accounting and control, and therefore is not reflected in official statistics.

The scale and nature of activities in the shadow economy vary widely - from huge profits derived from criminal enterprises (for example, in the drug business) to a bottle of vodka, which is "rewarded" by a plumber for a repaired tap.

Different types of shadow activities have qualitative differences. Therefore, for a correct understanding of the problems of the shadow economy, it is necessary to single out its main segments and sectors.

The main sectors of the shadow economy

To typify the varieties of shadow activity, we take three criteria: their connection with the “white” (“first”, official) economy, as well as the subjects and objects of economic activity. From this point of view, three sectors of the shadow economy can be distinguished (Table 1-1):

"second" ("white-collar"),

"gray" ("informal") and

"black" ("underground") shadow economy.

Although the study of the shadow economy has been going on for several decades, social scientists have not yet developed a single conceptual apparatus for its analysis. For example, in the English-language literature one can come across the terms "informal economy *," underground economy "," shadow economy "," Hask economy ", which are used by different researchers in different meanings.

"Black" shadow economy (organized crime economy) - economic activity prohibited by law, associated with the production and sale of prohibited goods and services. The "black" shadow economy is isolated from the official economy to an even greater extent than the "gray" one. “Black” shadow economy in the broad sense of the word can be considered all types of activities that are completely excluded from normal economic life, since they are considered incompatible with it, destroying it. This activity can be not only force-based redistribution (theft, robbery, extortion), but also the production of goods and services that destroy society (for example, drug trafficking and racketeering). In modern literature, attention is focused primarily on the economy of organized crime, the activities of professional criminals.

The proposed typology should not be absolutized. There is no sharp line between different forms of shadow economic activity. For example, organized crime groups may "collect tribute" from informal sector enterprises and use contacts with legal entrepreneurs to launder their proceeds. All “shadow companies” are outside the legal norms and willingly cooperate with each other, which to a certain extent unites them in opposing the official world.

Reasons for the development of the shadow economy The development of the shadow economy is, on the one hand, a reaction to the very fact of state regulation. Regulation is impossible without restrictions, and unreasonable restrictions provoke their violation, especially if it is beneficial. Many types of the shadow economy (for example, tax evasion) are largely explained by the shortcomings of state regulation - bureaucratization of management, too high taxes, etc.

However, it should be clearly understood that even the best system of centralized management can reduce the scale of the shadow economy, but in no way eliminate it. And with the most minimal taxes, a certain proportion of taxpayers will definitely evade paying them.

On the other hand, the modern shadow economy arose not only as a result of attempts to limit the freedom of the market, but also due to the nature of market relations themselves. The market economy is built on the fetishization of profit, the deification of income. The "Protestant ethic" and other types of social self-restraint can dampen this greed, but not eliminate it. So when the opportunity to "hit the jackpot" arises, individuals (or groups of people) often set aside long-term public interests for short-term self-interest. Such behavior is all the more likely, the less ethical norms are developed in society that condemn confrontation with the law. The thirst for profit at any cost is especially characteristic of the "second" and "black" shadow economy.

Consequences of the development of the shadow economy The consequences of shadow economic activity cannot be assessed unequivocally. Many types of the shadow economy (especially the "gray" one) objectively help the development of the official economy rather than hinder it.

The Swiss economist Dieter Kassel identifies three positive functions of the shadow economy in the market economy:

"economic lubrication" - smoothing out fluctuations in the economic situation by redistributing resources between the legal and shadow economies (when the legal economy is in crisis, production resources do not disappear, but overflow into the "shadow", returning to the legal after the crisis is over);

"social shock absorber" - mitigation of undesirable social contradictions (in particular, informal employment facilitates the financial situation of the poor);

"built-in stabilizer" - the shadow economy feeds the legal sector with its resources (unofficial income is used to purchase goods and services in the legal sector, "laundered" criminal capital is taxed, etc.).

However, in general, the impact of the shadow economy on society is more negative than positive. The “second” and “black” varieties of the shadow economy cause the greatest harm. On the one hand, there is an anti-social redistribution of society's income in favor of relatively small privileged groups (bureaucrats, mafia), which reduces the welfare of society as a whole. On the other hand, the system of centralized management of the economy is being destroyed: postscripts create a “false sense of well-being for the government, although urgent reforms are needed; “shadow” employment leads to the fact that the government’s excessive efforts to create new jobs do not reduce imaginary unemployment, but increase the budget deficit , etc. Finally, the development of any form of the shadow economy leads to the undermining of economic ethics.If these trends go too far, people begin to lose any idea of ​​the generally accepted "rules of the game", live on the principle of "everything is allowed", as a result of which society falls into the abyss of chaos and instability.

The ratio of positive and negative effects of the shadow economy depends on its scale (see Figure 1-1).

The positive effect increases along a parabola, i.e., its growth rate slows down with an increase in the relative size of the shadow economy. On the other hand, the negative effect has a pronounced tendency to accelerate growth as the shadow economy grows. In this case, the resulting effect will first have a positive sign and grow (section OA), then its growth will stop (at point A), the process of decline will begin (section AB), and then the resulting effect will acquire a negative value, the value of which will rapidly grow (after points B).

This graphical model shows the importance of controlling the scale of shadow economic activity. Social welfare is maximized.

In domestic science and economic practice, interest in the problems of the shadow economy was clearly manifested in the 80s. This was due to both socio-economic reasons associated with the growth of its role in the national economy and criminalization, and ideological reasons.

"Currently, a single generally accepted universal concept of the shadow economy has not been formulated. Let's consider the main approaches to defining the concept of interest. The understanding of the shadow economy differs most significantly depending on whether the theoretical or operational approaches are chosen.

In the theoretical approach, which is more characteristic of domestic researchers, the shadow economy is considered as an economic category that reflects a complex system of economic relations.

The operational approach, more characteristic of foreign researchers, is characterized by the definition of the shadow economy through actions to measure it. This approach is used in solving applied, statistical problems, formulating recommendations for improving legislation and adjusting socio-economic policy.

Methodologically, the economic, sociological, cybernetic and legal approaches to the study of the shadow economy differ significantly. An interdisciplinary integrated approach is also being developed.

A feature of the economic approach is the study of its impact on the effectiveness of economic policy, the distribution and use of economic resources, the development of reliable methods for its evaluation and measurement. Economic concepts explore the shadow economy at the global, macro and micro levels, as well as in the institutional aspect.

At the level of the global economy, international shadow relations are considered (for example, drug trafficking, laundering of money obtained by criminal means).

At the macro level, shadow economic activity is analyzed in terms of its impact on the structure of the economy, production, distribution, redistribution and consumption of gross domestic product, employment, inflation, economic growth, and other macroeconomic processes.

At the micro level, attention is focused on the study of economic behavior and decision-making by the subjects of the shadow economy, business enterprises, individual illegal markets are being studied.

The institutional level of analysis focuses on the socio-economic institutions of the shadow economy, that is, the system of formal and informal rules of conduct, the sanctions mechanism, and the patterns of their development.

Sociological concepts of the shadow economy consider this area from the point of view of the interaction of social groups that differ in their position in the system of shadow institutions, the motives for the economic behavior of subjects in significant situations.

Within the framework of the cybernetic concept, the shadow economy is considered as a self-regulating and controlled system, economic and mathematical models are being developed for forecasting and managing the shadow economy, the patterns of its development and interaction with the official sector.

Within the framework of legal concepts, the phenomena of the shadow economy are considered as a special area of ​​deviant (including criminal) behavior. The main attention is paid to the study of socially dangerous forms of economic activity, the prevention of offenses and the fight against them by legal means (criminological and criminal law control)." 1

"According to the definition of V. Ispravnikov, the shadow economy is an economy that operates outside the legal field. Its key feature can be considered the evasion of official registration of commercial contracts or the deliberate distortion of their content during registration. At the same time, the main function of the means of payment is cash, especially foreign currency .

According to V.Yu. Katasonov, the shadow economy is a sphere of economic life (production, commercial, financial activity), which is outside the control of the state and its regulatory measures. "2

The shadow economy is not so much a set of economic crimes committed by certain legal entities and individuals, but a complex synthetic system of socio-economic phenomena that are carried out in a special - criminal - way.

"The shadow economy has the following system properties:

generality;

integrity;

connection with the external environment, manifested in the process of interaction with it through close interweaving with the official economy through legal economic structures, as well as with the institutions of the state and society;

structurality, which consists in the presence of stable ties and relationships within the shadow economy, ensuring its integrity and identity to itself, i.e., the ability to preserve its basic properties during various internal and external changes;

the ability for self-organization and continuous development, limited inclusion in world economic relations (through, for example, the widespread use of offshore companies by organized structures operating in the shadow economy);

purposefulness and the presence of a universal mechanism of functioning, consisting in the generality of typical methods and methods for achieving the goals of functioning (especially in the most dangerous sector of the shadow economy - in illegal, or criminal, business);

the presence in one whole of two opposite principles - constructive (productive sector) and destructive (criminal sector)." 3

The shadow economy exists in any country, regardless of their state and socio-economic structure. Naturally, the degree of its prevalence and scale are different.

The shadow economy acts as a self-organizing, adaptive system. It quickly adapts to external influences (of the state and its law enforcement, controlled, fiscal, supervisory and other bodies), continuously develops in accordance with general economic principles and is in harmonious balance with its environment.

There are five main stages in the evolution of the shadow economy: origin, development, maturity, decline and death, which reflect the features of both the shadow economy itself and the economic system within which it operates.

In one form or another, the shadow economy is inherent in any economic system and dies only together with it and the state. It will never be possible to completely destroy the shadow economy. We can only talk about reducing its scale and destroying the most dangerous forms for society (drugs, prostitution business, trafficking in people and human organs, illegal trafficking in radioactive materials and weapons of mass destruction, and other destructive economic activities).

The main crimes of the shadow economy in Russia include abuse of power, forgery, corruption, crimes committed to support organized crime, tax evasion, banking scams, etc.

"Economic and legal analysis allows us to single out as the most criminogenic zones in the shadow sphere:

money circulation, the criminalization of which is the most dangerous for society, affects all parts of the economic system;

property relations, primarily in trade and public catering, real estate in cities, in the production of wood and building materials, construction, agriculture, land relations, as well as in the field of protecting the rights of individuals and legal entities;

foreign economic activity, which is used not only for the rapid criminal accumulation of capital, but also is the most effective way to export illegal capital exports abroad through criminal structures for the export of energy and raw materials, especially strategic ones, which undermines the country's position in world markets;

the consumer market, traditionally a criminal economic zone, almost completely controlled by criminals, who strictly quota the share of sales, regulate prices and levy taxes on income in the form of both equity shares and direct payments for the right to trade. 4

"According to L. Ya. Drapkin, the following main features of the shadow economy can be distinguished:

a) the uncontrollability of the production, trade and financial activities of the shadow economy by state bodies, including tax services;

b) the illegal nature of the activity, including the commission of crimes of increased public danger (professional drug trafficking and arms trafficking, smuggling, mass production and sale of alcoholic products, organization or maintenance of brothels for prostitution, etc.);

c) legalization (laundering) of illegal income for the purpose of their further investment in the legal economy;

d) channeling part of the illegal proceeds to finance corrupt officials in public authorities, including various law enforcement agencies.

Let us consider the classification of shadow economic phenomena on various grounds.

1) Depending on the nature of the result, shadow economic activity is distinguished: a) productive, making a real contribution to the production of the gross national product; b) redistributive, not connected with the real creation of economic benefits, but redistributing income and property.

2) In relation to the official economy, a distinction is made between domestic and parallel economies. The internal economy refers to the shadow relations built into the official economy and related to the official status of their participants. In other words, the shadow economy is interpreted from this point of view as the unregistered activity of the same agents that operate in the registered part of the economy. Parallel (invading) economy - shadow relations not related to the official economic status of their participants (a special sector with a special production function, where part of the workforce is employed without official registration).

3) Approaches to the definition of the shadow economy also differ depending on the mechanisms of coordination of its individual spheres and sectors taken into account. Allocate in connection with this:

shadow market;

the informal economy;

power-violent mechanism associated mainly with the use or threat of violence.

According to the types of markets and economic resources in circulation, there are:

shadow economic relations in the markets of consumer goods and services;

in the investment goods markets;

in financial markets;

in the job market;

other markets (information, technology, intellectual property).

The criteria for classifying economic phenomena as a shadow sphere are as follows: a) obtaining economic benefits in the form of appropriation of economic benefits, rights to economic benefits, increased economic opportunities, reduced costs and risk levels; b) the implementation of economic activities outside of official control, regulation, with concealment, masking of its significant parameters from law enforcement and regulatory authorities.

Thus, the economic role of the shadow economy is that it collects significant impersonal financial and production assets under a single (criminal) control.

Despite the measures taken in recent years, the expected significant positive changes in the neutralization of the shadow economy have not yet occurred. Crime, including corruption, in the economy continues to have a negative impact on economic reforms and destroys the economic and financial system of the country."

The typology of the varieties of the shadow economy according to three criteria - their connection with the "white" ("first", official) economy, as well as subjects and objects of economic activity - identifies the following sectors of the shadow economy:

"second" ("white-collar");

"gray" ("informal");

"black" ("underground") shadow economy.

Table 1. Criteria for typology of the shadow economy

Rice. 1. Structure of the shadow economy

"White-collar" ("second") shadow economy - it is a legally prohibited hidden economic activity of workers of the "white" economy in their workplaces, leading to a hidden redistribution of previously created national income. Basically, such activities are carried out by "respectable people" from the leading personnel ("white collars"), therefore this kind of shadow economy is also called "white collar".

White-collar crime, for example, in the interpretation of US federal courts, refers to offenses that involve damage to trade, violation of insurance and foreign exchange regulations, bribery by officials, concealment of income from the tax authorities, embezzlement, fraud in mail transactions and etc.

In general, "white-collar" crime means that:

the subjects of this type of criminal activity are predominantly "decent" representatives of society and business circles - officials and other employees of business entities;

criminal activity is carried out in the sphere of economics and management and uses legal economic, economic, financial activities as its basis and cover;

these are crimes committed without the use of violence, but using economic methods, legal "holes" in the legislation, official position;

this is a high degree of organization, multi-stage criminal activity penetrating into all spheres of the economy;

crimes are committed using the most advanced technologies, including computer technology and telecommunications, and the same technology makes it possible to disguise the means by which crimes are committed.

"Black" shadow economy (organized crime economy) - economic activity prohibited by law, associated with the production and sale of prohibited goods and services. These are all activities of professional criminals, completely excluded from normal economic life, since they are considered incompatible with it, destroying it. This is not only a redistribution based on violence - theft, robbery, extortion, but also the production of goods and services that destroy society, such as drug trafficking and racketeering.

In the economic literature, three groups of subjects of the shadow economy are conditionally distinguished:

the first group - purely criminal elements at its top, and their workforce: drug and arms dealers, racketeers, bandits-robbers, hired killers, pimps, prostitutes, corrupt representatives of government and administration;

the second group - shadow business executives (entrepreneurs, merchants, bankers, small and medium-sized businessmen, including "shuttle traders");

the third group - employees of physical and mental labor, small and medium-sized civil servants, more than half of whose income is bribes.