SOURCES OF SHAPING AND KEY LINES IN SHADOW CASH FLOWS

The article provides classification of shadow cash flows according to directions of their distribution (criminal, latent and non-tax). The author identifies specific features of shadow cash flows formed by each of the mentioned-above directions, assesses reasons and economic consequences of their ar...

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Autor principal: Vadim E. Chekmaryov
Formato: article
Lenguaje:RU
Publicado: Plekhanov Russian University of Economics 2017
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Acceso en línea:https://doaj.org/article/fc13f757919d45c698e0661cdf90fad8
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Sumario:The article provides classification of shadow cash flows according to directions of their distribution (criminal, latent and non-tax). The author identifies specific features of shadow cash flows formed by each of the mentioned-above directions, assesses reasons and economic consequences of their arising and distribution. He shows channels of contacts between cash flows, which circulate in three fields of shadow economy and legal part of the economic system. An original scheme of cash flows between legal and shadow economy was presented and recommendations aimed at minimizing shadow cash flows in current national economic systems were provided.