Теневая экономика: понятие и методы оценки
The article is devoted to clarifying the concept of the “shadow economy” as well as the characteristics of different methods to assess the development of this phenomenon. The authors describe the main stages and the specific of the formation of the shadow economy in Russia. Special attention is given to the factor of corruption, which is treated as a necessary element of the cause and effect of the shadow economy growths.
Economic sociologists in Russia have always paid much attention to studying informal and shadow economy. They apply structural and institutional insights as two complementary approaches to the definition of the informal economy. When following the structural approach suggested in the early 1970s by Keith Hart, informal economy is defined as a set of economic activities which are not displayed in official reporting and/or formal contracting. This kind of informal economy consists of two major sectors. The first sector is presented by the unobservable economy of the households largely confined to subsistence production and redistribution, including informal work at the private land plots, informal credit relationships, and inter-family mutual aid. People employed in the informal household economy do not consciously conceal their activity from the state; the state just overlooks them. The second sector is made up of the shadow economy, which involves enterprises consciously hiding their revenues in order to lessen their tax base. The shadow economy entails the non-registration of enterprise or some parts of the enterprise activity, employing a workforce without formal contracts and double book-keeping. Unlike the informal activities of households, the shadow activity of enterprises ought to be reported to the statistical and tax authorities, but in spite of this, such activity is often concealed from them (Barsukova 2000; Radaev 2002a). There is a relatively small but important part of the shadow economy associated with the illegal markets. They deal with the goods and services prohibited by the law (drug trafficking, prostitution, etc). Studying these markets is highly relevant for economic sociology (Beckert, Wehinger, 2011). Within the framework of the institutionalist approach, the informal economy was put into a broad framework delineating all informal relationships that accompany formal institutions, in order to make them run smoothly and to compensate for their failures. An informal economy of this kind is an integral component of activities for all market actors. In this overview, we discuss the major outcomes of the studies of the Russian informal economy, including the rise of the shadow economy in the Post-Soviet era, corruption and violence in business, the maintenance of inter-family reciprocal exchanges and the progressive legalization of business activities.
The monograph by leading researchers in the area is examining the various countries' state of entrepreneurship and shadow economy, its interconnectons, explores the methods to study it, and provide policy suggestions how to decrease the shadow economy.
The chapter deals with the ambiguities of informal entrepreneurial activity and its specific contextual framing under transition in Russia as an example of a fragile mid-income economy. It stresses the transition-specific reasons of its sustainability, contrary to the most current literature explaining it as a the Soviet heritage etc. (the 'path dependence' argument). The author uses the results of the two first waves of the own longitudinal survey of 13 Muscovite entrepreneurs and start-ups (2013-2014). The paper contains some policy recommendations.
The chapter dwells on theoretical foundations of the shadow economy, considers the types of existence and growth of the shadow sector, evaluates the scale and role of the shadow economy, and studies pros and cons of existence of the shadow economy, as well as peculiarities of the model rows of measuring the shadow economy, related to tax evasion at the national level. For adapting these methods to the regional level, correspondence of the national methods and indicators in the regional aspect is viewed, and the most adequate indicators are selected, which are presented in the form of the model of well-balanced taxation. Practical implementation of the model will allow regulating the volumes of the shadow economy for making more justified decisions on improvement of the tax policy at various levels of management. © Springer Nature Switzerland AG 2019.
The corruption is analyzed in the article in the network of the theory of J. Scott, who regarded it as a political process. The author examines the characteristics of corruption in modern Russia. Particular attention is paid to the analysis of various political participation forms of business, types of political systems, electoral corruption. The shadow-nature causes of the «political investment», which suggest that the business without a shadow component is excluded from the political process, are investigated in the article. The author concludes that it makes no sense to discuss shadowed business in Russia beyond the political analysis.
In this article different methods of diagnosis of human resources management system used in Russia and abroad are considered. Based on the analysis of key methods of human resources management system evaluation, the universal diagnostic model of management system, which can be applied in companies of different industries, size and type of ownership, is proposed. To demonstrate how the proposed model can be used in real business environment the diagnosis of human resources management system is used in one of the Russian companies.
There is a sharp contradiction between public policies to support SMEs and features of Russian national SMEs. Using western experience in Russia, doing some bright projects to stimulate small businesses was important twenty years ago. Quantitative and qualitative parameters of SMEs in Russia lag behind most countries, largely due to the structure of its economy with the traditional dominance of large enterprises
and the prevailing business climate. Small and medium-sized business in Russia is not innovative, does not perform antitrust function and does not create many
jobs. Small and medium-sized business generates a positive competitive environment. But the importance of SMEs in Russia should not be exaggerated. The scale of subcontracting and franchising with independent small businesses in our country is extremely small. It happened so that the Russian economic policy and the leading part of the national political establishment were in a subordinate position in relation to the interests of a narrow circle of large businesses, mainly engaged in production and export of the most important natural resources. Manufacturing, infrastructural and other facilities of big business, its supply and marketing relations and, most importantly, its long-term economic interests focus on large enterprises and, with few exceptions, show no interest for the SMEs sector. The situation is exacerbated by the fact that the Russian system of economic institutions encourages big business mostly. It also proves an essential specific situation of small and medium-sized businesses in Russia. The development of Russian small and medium-sized business entirely depends on the state of the economy and the business climate in the country. The business climate in Russia does not correspond to the needs of small and medium-sized businesses. Measures to improve the business climate can potentially help Russian small and medium-sized businesses much more than the existing costly system meant to support them. It is obvious that the whole Russian system for SMEs support, fold increase in the federal budget to support Russian SMEs occurred in the recent years, is unable to compensate for a generally unfavorable business environment in Russia. It is necessary to improve the quality of investment, business climate and institutions in Russia. The real growth of the Russian SMEs can be expected only with the modernization, new industrialization of the Russian economy and business climate improvements.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.