+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
National Interests: Priorities and Security
 

A theory of shadow money flow monitoring in present-day realities

Vol. 20, Iss. 1, JANUARY 2024

Received: 24 July 2023

Received in revised form: 28 September 2023

Accepted: 5 November 2023

Available online: 15 January 2024

Subject Heading: THREATS AND SECURITY

JEL Classification: C55, C82, O17

Pages: 50–70

https://doi.org/10.24891/ni.20.1.50

Evgeniya V. BATURINA Moscow University of Ministry of Interior of Russian Federation named after V.Y. Kikot, Moscow, Russian Federation
ibm600x@mail.ru

https://orcid.org/0000-0001-5608-6702

Subject. This article discusses the issues related to shadow economy and threats to Russia's economic security.
Objectives. The article aims to analyze approaches to systematization of shadow economy elements.
Methods. For the study, I used the methods of comparative, formal and logical, and structural analyses, as well as the expert assessment method.
Results. The article proposes an original definition of shadow money flow and a developed scheme for monitoring the movement of funds on bank accounts of economic entities, which makes it possible to identify the shadow cash flow.
Relevance. The results of the study can be used when monitoring and assessing the effectiveness of law enforcement agencies and other government agencies' activities aimed at identifying and preventing offenses in the economic sphere.

Keywords: shadow economy, modeling, methodology, information and analytical system

References:

  1. Kolesov E.S. [The concept of risk-based internal control of efficiency of economic activities]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2016, no. 1, pp. 178–183. URL: Link (In Russ.)
  2. Agentova G.V. Statistical estimation of unobserved economic activity]. Vestnik Rossiiskogo ekonomicheskogo universiteta imeni G.V. Plekhanova = Vestnik of Plekhanov Russian University of Economics, 2016, no. 1, pp. 59–69. URL: Link (In Russ.)
  3. Sakhbieva A.I. [Features of consumer perception of the "shadow" format of the digital economy]. Modern Economy Success, 2021, no. 1, pp. 175–179. (In Russ.) URL: Link
  4. Minina T.I., Ostanina A.R. [New approaches to the definition of a concept of the shadow economy as the threat of economic safety of the Russian Federation]. Khronoekonomika = Chronoeconomics, 2018, no. 3, pp. 128–131. URL: Link (In Russ.)
  5. Saninskii R.A. [The concept and features of shadow economy]. Yuridicheskaya nauka i praktika: Vestnik Nizhegorodskoi akademii MVD Rossii = Legal Science and Practice: Journal of Nizhny Novgorod Academy of Ministry of Internal Affairs of Russia, 2018, no. 2, pp. 250–254. (In Russ.) URL: Link
  6. Baturina E.V. [On the problems of monitoring the shadow economy]. Vestnik Universiteta, 2022, no. 2, pp. 100–107. (In Russ.) URL: Link
  7. Baturina E.V. [Prospects of development of information-analytical maintenance of system of monitoring of economic security of Russia]. Vestnik Ural'skogo federal'nogo universiteta. Seriya: Ekonomika i upravlenie = Bulletin of Ural Federal University. Series: Economics and Management, 2018, vol. 17, no. 5, pp. 869–892. (In Russ.) URL: Link
  8. Baturina E.V., Litvinenko A.N. [System of economic and mathematical indicators for evaluating the shadow economy]. Vestnik Altaiskoi akademii ekonomiki i prava = Journal of Altai Academy of Economics and Law, 2021, no. 9, part 1, pp. 19–27. (In Russ.) URL: Link
  9. Baturina E.V. [Assessment of the law enforcement effectiveness in relation to creating a favorable economic environment]. Ekonomicheskaya bezopasnost' = Economic Security, 2021, no. 4, no. 3, pp. 731–754. (In Russ.) URL: Link
  10. Baturina E.V. [Mathematical model of analysis and forecasting of economic processes related to shadow cash flows]. Na strazhe ekonomiki = The Economy under Guard, 2022, no. 4, pp. 25–34. (In Russ.) URL: Link
  11. Baturina E.V. [Forensic audit of shadow cash flow]. Ekonomicheskaya bezopasnost' = Economic Security, 2023, vol. 6, no. 1, pp. 215–232. (In Russ.) URL: Link
  12. Baturina E.V., Litvinenko A.N. [Information and analytical system “spectrum of shadow cash flow distribution”]. Na strazhe ekonomiki = The Economy under Guard, 2021, no. 2, pp. 15–21. (In Russ.) URL: Link
  13. Kireenko A.P., Nevzorova E.N. [Mapping of academic research on shadow economy and tax evasion]. Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika = Tomsk State University Journal of Economics, 2019, no. 46, pp. 46–59. (In Russ.) URL: Link
  14. Burov V.Yu. [Theoretical background for research of shadow economy: the retrospective analysis]. Tenevaya ekonomika = Shadow Economy, 2017, vol. 1, no. 2, pp. 57–72. (In Russ.) URL: Link
  15. Dmitrieva E.O., Drobot E.V. [Shadow economy: threats and consequences]. Tenevaya ekonomika = Shadow Economy, 2018, vol. 2, no. 1, pp. 9–16. (In Russ.) URL: Link

View all articles of issue

 

ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

Journal current issue

Vol. 20, Iss. 2
February 2024

Archive