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ИД «Финансы и кредит»






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


JEL Classification: C55, C82, O17

Pages: 50–70


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


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


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