FORMS AND TYPES OF THE HIDDEN ECONOMY

Аннотация

Подпольная экономика представляет собой угрозу национальной безопасности, представляя собой совокупность отношений, возникающих между отдельными лицами, группами лиц и институциональными образованиями в процессе производства, распределения, обмена и потребления материальных благ и услуг. Результаты такой деятельности не отражаются в официальной статистике и не подлежат налогообложению. Существование теневой экономики несет потенциальные и реальные риски и угрозы экономической безопасности государства. Это негативно влияет на нормальные экономические процессы, формирование и распределение доходов в формальной экономике, международную торговлю, инвестиционные потоки и экономический рост. В данном исследовании проведена научная работа по изучению видов, форм и групп теневой экономики. Ключевые слова. Экономика, поток, инвестиции, государство, безопасность, скрытый, типы, формы, группы. Introduction. The hidden economy is manifested in the concealment of income from taxation. The methods of tax evasion include: 193 THEORETICAL ASPECTS IN THE FORMATION OF PEDAGOGICAL SCIENCES International scientific-online conference – opening several accounts in different banks and conducting monetary transactions through them without fully reflecting them in the accounting records; – using trust, promissory notes and other accounts; – conducting “double-entry bookkeeping”, dealing with cash, thereby hiding income and cash receipts from taxation; – registering an enterprise in one city, district, but opening an account in banks in another city, district, thereby avoiding paying taxes both at the place of registration and at the place of operation of the enterprise, that is, evading taxes; – overstating the cost of products (services, works) sold due to unaccounted expenses; – in official invoices and payment documents, the cost of the work performed (services provided) is indicated at low prices, based on the agreement of the parties, and the rest is divided between them in cash. Income in cash is hidden from taxation. Results and discussion. The well-known economist E. Faig distinguishes four main types of hidden economic activity: illegal (secret or hidden), unaccounted, unregistered and informal economic operations. 1. Illegal economy. Illegal economy is a synonym for income generated by economic activities that violate legal norms, defining the sphere of legal forms of commerce. Illegal entrepreneurs are involved in the production and distribution of prohibited goods and services (illegal production of narcotic substances, currency exchange by speculators, etc.). 2. Unrecorded economy. The unrecorded economy includes economic activities that circumvent or evade institutionally established fiscal rules recorded in the tax code. Income from the unrecorded economy is not reported to the tax authorities. This creates a “tax gap” - the difference between the amount of tax revenues and the income actually received. 3. Unregistered economy. The unrecorded economy consists of a type of economic activity that circumvents the institutional rules established by the requirements of government statistical bodies. Here, the amount of income not recorded in the state national statistical system is the main indicator. According to E. Feig, unrecorded income is the difference between actual total income and income recorded by the statistical system. In developing countries, domestic production is one of the important components of unregistered economic activity. 194 THEORETICAL ASPECTS IN THE FORMATION OF PEDAGOGICAL SCIENCES International scientific-online conference 4. Informal economy. The informal economy includes economic activities that save certain costs in violation of the rights established by laws and administrative regulations governing the public good and property relations, licensing, labor contracts, financial lending and social insurance relations. It is measured by the income earned by economic agents operating informally. In economics, the following criteria are used to determine which sector an economy belongs to, that is, the informal, criminal, fictitious, hidden or open, official economy: – fiscal (tax) interests of the state; – real GDP; – legal parameters; – description of the interaction of economic entities. Transactions carried out within the hidden economy can be divided into the following types: – economic and financial transactions that are completely excluded from accounting and are not recorded anywhere. Such transactions are carried out by legally registered and not registered enterprises at all; – partially hidden transactions. In this case, part of the transactions carried out by enterprises, that is, part of the income received, is not recorded in accounting and is hidden from taxation. The shadow economy is divided into criminal, criminal or unmonitored sectors of the shadow economy, depending on whether it contradicts current legislation or not. In the criminal, that is, criminal, black shadow economy,