SOURCES OF SHAPING AND KEY LINES IN SHADOW CASH FLOWS
https://doi.org/10.21686/2413-2829-2016-5-102-108
Abstract
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.
About the Author
Vadim E. Chekmaryov
PAO "Transcapitalbank"
Russian Federation
Russian Federation
Counsellor to the Board of Directors’ Chairman of the Transcapitalbank
27/35 Vorontsovskaya Str., Moscow, 109147, Russian Federation
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Review
For citations:
Chekmaryov V.E. SOURCES OF SHAPING AND KEY LINES IN SHADOW CASH FLOWS. Vestnik of the Plekhanov Russian University of Economics. 2016;(5):102-108. (In Russ.) https://doi.org/10.21686/2413-2829-2016-5-102-108
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