Bogus Organizations: to Find and Neutralize
N. S. Mikhaylova1, S. E. Markov2
1The Ural legal institute of the Ministry of Internal Affairs of the Russian Federation
2Management of economic security and anti-corruption Regional Office of the Ministry of Internal Affairs of Russia across the Sakhalin region
Keywords: теневая экономика, фирма-однодневка, предпринимательство, показатели, противодействие, Shadow economy, short-lived firm, business, indicators, counteraction
Abstract
In article the problem of distribution of the fictitious organizations which have arisen in development of the shadow phenomena in economy because of which the country annually rises incurs huge losses and there are shortages in the budget. The typical signs of short-lived firms, indicators indicating tax risks are listed. Also authors have presented the genesis of formation of the fictitious organizations and directory systems allowing to create methodical tools by determination of their quantity. To establish volumes and scales of shadow economy rather difficult as activity has latent character, thus, according to the experts and average values oftechniques it is possible to define (with a high share of an error) only the approximatenumber of the fictitious organizations. On the basis of data of official statistics (the SPARK program allowing to define the index of due discretion) and by means of graphic display of a situation, authors have presented dynamics reflecting tendencieson reduction of number of the considered firms. Despite the specified fact, the problem remains unresolved - shadow processes continue the development. In articleactions for reduction of number of the considered organizations are also offered.
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