Criminological characteristics of the manifestations of the shadow economy

Abstract

The article analyzes the features of the criminological characteristics of the manifestations of the shadow economy. The essence of the concept of “shadow economy” and its characteristic are investigated. As a result, it turned out that the shadow economy is one of the biggest obstacles to the development of the country's competitiveness, the growth of social standards of living of the population and integration into the European community. It is a reflection of the active criminalization of economic processes, the high corruption of state authorities and the low legal and tax culture of legal entities and individuals. The study found that the shadow economy gives rise to economic crime, which is harming the economic interests of the state and citizens protected by law, through theft, economic and mercenary official crimes. Statistical data of the General Prosecutor's Office of Ukraine for recent years are analyzed. Based on the results, it is established that a tendency towards an increase in the severity of economic crimes is observed in the country. Analysis of crimes in the field of economic activity (by types of economic crimes) indicates an increase in tax evasion, misuse of budget funds, etc. So, criminological studies indicate the growing urgency of economic crime in the country. Criminological theory is investigated, persons who commit economic crimes, their relationship between men and women and areas of professional activity are examined and characterized. According to the results of the study, it was found that in the structure of economic crimes, a third are attacks against property, and almost half are criminal acts using official powers. The urgent issue is the prevention of economic crimes, effective and more specific are criminological preventive measures, which include the performance by the relevant authorities of inspections for the implementation of commodity-money transactions by business entities, it is advisable to use budgetary funds, legally conduct operational search activities in in order to counter the legalization (laundering) of proceeds from crime, and more. Only with strict observance of all procedural rules and the rule of law, is it possible to overcome the country's shadow economy.