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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Plekhanov Russian University of Economics
2017
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oai:doaj.org-article:fc13f757919d45c698e0661cdf90fad82021-11-15T05:20:44ZSOURCES OF SHAPING AND KEY LINES IN SHADOW CASH FLOWS2413-28292587-925110.21686/2413-2829-2016-5-102-108https://doaj.org/article/fc13f757919d45c698e0661cdf90fad82017-09-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/206https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The 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.Vadim E. ChekmaryovPlekhanov Russian University of Economicsarticleshadow cash flowspod/ftfinance monitoringcriminal economylatent economynon-tax economyEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 5, Pp 102-108 (2017) |
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DOAJ |
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DOAJ |
| language |
RU |
| topic |
shadow cash flows pod/ft finance monitoring criminal economy latent economy non-tax economy Economics as a science HB71-74 |
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shadow cash flows pod/ft finance monitoring criminal economy latent economy non-tax economy Economics as a science HB71-74 Vadim E. Chekmaryov SOURCES OF SHAPING AND KEY LINES IN SHADOW CASH FLOWS |
| description |
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. |
| format |
article |
| author |
Vadim E. Chekmaryov |
| author_facet |
Vadim E. Chekmaryov |
| author_sort |
Vadim E. Chekmaryov |
| title |
SOURCES OF SHAPING AND KEY LINES IN SHADOW CASH FLOWS |
| title_short |
SOURCES OF SHAPING AND KEY LINES IN SHADOW CASH FLOWS |
| title_full |
SOURCES OF SHAPING AND KEY LINES IN SHADOW CASH FLOWS |
| title_fullStr |
SOURCES OF SHAPING AND KEY LINES IN SHADOW CASH FLOWS |
| title_full_unstemmed |
SOURCES OF SHAPING AND KEY LINES IN SHADOW CASH FLOWS |
| title_sort |
sources of shaping and key lines in shadow cash flows |
| publisher |
Plekhanov Russian University of Economics |
| publishDate |
2017 |
| url |
https://doaj.org/article/fc13f757919d45c698e0661cdf90fad8 |
| work_keys_str_mv |
AT vadimechekmaryov sourcesofshapingandkeylinesinshadowcashflows |
| _version_ |
1718428783527067648 |