employee
, Russian Federation
The article illustrates examples of successful interaction of various government agencies in the fight against illegal cash withdrawal and the functioning of one-day firms. At the same time, the author draws attention to the transformation of the mechanisms of criminal activity in the credit and financial sphere. As an indirect criterion, an assessment of the volume of the shadow economy is proposed, which, despite the successes achieved, has practically not decreased. In this regard, the author actualized the problems of improving the mechanisms of turnover of “black cash”. Their transformation from the classic “cashing out” of funds using credit institutions to “shadow collection” is clearly illustrated. Its content is disclosed, which is the concealment by organizations engaged in the sale of consumer goods of their available cash from official collection to credit organizations for their subsequent transfer to intruders. The causal relationships that cause such a high interest of individual sectors of the economy in the use of black cash are formulated.
shadow collection, cash withdrawal, mechanisms of criminal activity, one-day firms, construction sector, trade in consumer goods, shadow economy, Central Bank of Russia, Federal Tax Service of Russia
1. How to quickly find a tech company. Instruction. Contour. Ecosystem of products for business. URL: https://vc.ru/legal/261689-kak-bystro-vychislit-tehnicheskuyu-kompaniyu-instrukciya (accessed 23.08.2022). (In Russ.)
2. Butrin D. You have returned to the legal field — there are no questions for you. Kommersant. Tax policy of Russia and the activities of the Federal Tax Service, 2018, June 27. URL: https://www.kommersant.ru/doc/3669520 (accessed 23.08.2022). (In Russ.)
3. Electronic version of the Annual Report of the Bank of Russia for 2021 // Bank of Russia. URL: http://www.cbr.ru/collection/collection/file/40915/ar_ 2021.pdf. (accessed 23.08.2022).
4. Solopov M., Starostina Yu., Tkachev I. GDP casts a shadow. Rosfinmonitoring recorded a decrease in the hidden economy. RBC. Newspaper №. 015 (2970) (2202) Economics, 2019, February 22. URL: https://www.rbc.ru/newspaper/2019/02/22/5c6c16d99a79477be70257ee (accessed 26.08.2022). (In Russ.)
5. Report “Structural analysis of financial flows associated with cashing out, aimed at committing offenses and laundering criminal proceeds”. EURASIAN GROUP on combating money laundering and financing of terrorism. URL: https://eurasiangroup.org/files/TYPOLOGY%20REPORTS/WGTYP_2017_ 11_rev_ 1_rus.pdf (accessed 16.08.2022). (In Russ.)
6. The structure of doubtful transactions and sectors of the economy that formed the demand for shadow financial services. Analytics. Countering money laundering and terrorist financing. Department of financial monitoring and currency control. Bank of Russia. URL: https://www.cbr.ru/today/resist/ resist_sub/2020_4/ (accessed 16.08.2022). (In Russ.)
7. A new cash-out scheme was discovered in Russia. Audit-it.ru, 2021, March 22. URL: https://www.audit-it.ru/news/finance/1031846.html (accessed 23.08.2022). (In Russ.)
8. In 2021, prices for basic building materials increased by 16—38 %. United resource of developers, 2022, January 21. URL: https://erzrf.ru/news/v-2021-godu-tseny-na-osnovnyye-stroymaterialy-vyrosli-na-1638 (accessed 16.08.2022). (In Russ.)
9. Degotkova I., Vinogradova E. Real disposable incomes of Russians resumed the decline. RBC. Economy, 2022, April 27. URL: https://www.rbc.ru/economics/27/04/2022/62693bde9a7947022f9ed92a (accessed 16.08.2022). (In Russ.)
10. Contractors do not go to construction sites. They refuse to participate in government contracts. Procurement information portal, 2022, April 11. URL: http://zakupki-portal.ru/novosti/main-news/podryadchiki-ne-vyhodyat-na-strojki-oni-otkazyvayutsya-uchastvovat-v-goskontraktah/ (accessed 16.08.2022). (In Russ.)
11. Degotkova I. Experts estimated the average size of kickbacks in public procurement, more than 70 % of suppliers face corrupt payments. RBC. Economy, 2021, December 20. URL: https://www.rbc.ru/economics/20/12/2021/61bc5d059a 794770833e7b51 (accessed 16.08.2022). (In Russ.)
12. Report “Structural analysis of financial flows associated with cashing out aimed at committing offenses and laundering criminal proceeds”. EURASIAN GROUP on combating money laundering and financing of terrorism. URL: https://eurasiangroup.org/files/TYPOLOGY%20REPORTS/ WGTYP_2017_ 11_rev _1_rus.pdf (accessed 26.08.2022). (In Russ.)
13. Costs of state-owned companies in the construction industry doubled in 2021. Navigator of the contract system, 2022, March 1. URL: http://zakupki-inform.ru/publikatsii-44-fz/zakupki-v-smi/raskhody-goskompa nij-v-sfere-stroi telstva-v-2021-godu-vyrosli-vdvoe -022022.html (accessed 16.08.2022). (In Russ.)
14. Construction and electrical markets in Russia are under threat. Association ˮHonest Positionˮ. Electrotechnical Internet portal, 2021. October 11, URL: https://www.elec.ru/news/2021/10/11/rossijskij-stroitelnyj-i-elektrotehni cheskij-rynok.html (accessed 16.08.2022). (In Russ.)
