THEORETICAL ASPECTS IN THE FORMATION OF
PEDAGOGICAL SCIENCES
International scientific-online conference
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FORMS AND TYPES OF THE HIDDEN ECONOMY
Saparov Yusufjon Ulug’bek og’li
4th year student of the National University of Uzbekistan
+998933011041
https://doi.org/10.5281/zenodo.15449911
Annotation.
The shadow economy is a threat to national security, which
constitutes a set of relations that arise between individuals, groups of
individuals and institutional entities in the production, distribution, exchange
and consumption of material wealth and services. The results of such activities
are not reflected in official statistics and are not subject to taxation.
The existence of the shadow economy poses potential and actual risks and
threats to the economic security of the state. It negatively affects normal
economic processes, the formation and distribution of income in the official
economy, international trade, investment flows and economic growth processes.
This study conducted scientific work on the types and forms, groups of the
Shadow Economy.
Keywords:
Economy, flow, investment, state, security, hidden, types, forms,
groups.
Аннотация.
Подпольная экономика представляет собой угрозу
национальной безопасности, представляя собой совокупность отношений,
возникающих
между
отдельными
лицами,
группами
лиц
и
институциональными
образованиями
в
процессе
производства,
распределения, обмена и потребления материальных благ и услуг.
Результаты такой деятельности не отражаются в официальной статистике
и не подлежат налогообложению.
Существование теневой экономики несет потенциальные и реальные
риски и угрозы экономической безопасности государства. Это негативно
влияет на нормальные экономические процессы, формирование и
распределение доходов в формальной экономике, международную
торговлю, инвестиционные потоки и экономический рост.
В данном исследовании проведена научная работа по изучению видов,
форм и групп теневой экономики.
Ключевые слова.
Экономика, поток, инвестиции, государство,
безопасность, скрытый, типы, формы, группы.
Introduction.
The hidden economy is manifested in the concealment of
income from taxation. The methods of tax evasion include:
THEORETICAL ASPECTS IN THE FORMATION OF
PEDAGOGICAL SCIENCES
International scientific-online conference
194
– opening several accounts in different banks and conducting monetary
transactions through them without fully reflecting them in the accounting
records;
– using trust, promissory notes and other accounts;
– conducting “double-entry bookkeeping”, dealing with cash, thereby hiding
income and cash receipts from taxation;
– registering an enterprise in one city, district, but opening an account in
banks in another city, district, thereby avoiding paying taxes both at the place of
registration and at the place of operation of the enterprise, that is, evading taxes;
– overstating the cost of products (services, works) sold due to
unaccounted expenses;
– in official invoices and payment documents, the cost of the work
performed (services provided) is indicated at low prices, based on the
agreement of the parties, and the rest is divided between them in cash. Income
in cash is hidden from taxation.
Results and discussion. The well-known economist E. Faig distinguishes
four main types of hidden economic activity: illegal (secret or hidden),
unaccounted, unregistered and informal economic operations.
1. Illegal economy. Illegal economy is a synonym for income generated by
economic activities that violate legal norms, defining the sphere of legal forms of
commerce. Illegal entrepreneurs are involved in the production and distribution
of prohibited goods and services (illegal production of narcotic substances,
currency exchange by speculators, etc.).
2. Unrecorded economy. The unrecorded economy includes economic
activities that circumvent or evade institutionally established fiscal rules
recorded in the tax code. Income from the unrecorded economy is not reported
to the tax authorities. This creates a “tax gap” - the difference between the
amount of tax revenues and the income actually received.
3. Unregistered economy. The unrecorded economy consists of a type of
economic activity that circumvents the institutional rules established by the
requirements of government statistical bodies. Here, the amount of income not
recorded in the state national statistical system is the main indicator. According
to E. Feig, unrecorded income is the difference between actual total income and
income recorded by the statistical system. In developing countries, domestic
production is one of the important components of unregistered economic
activity.
THEORETICAL ASPECTS IN THE FORMATION OF
PEDAGOGICAL SCIENCES
International scientific-online conference
195
4. Informal economy. The informal economy includes economic activities
that save certain costs in violation of the rights established by laws and
administrative regulations governing the public good and property relations,
licensing, labor contracts, financial lending and social insurance relations. It is
measured by the income earned by economic agents operating informally.
In economics, the following criteria are used to determine which sector an
economy belongs to, that is, the informal, criminal, fictitious, hidden or open,
official economy:
– fiscal (tax) interests of the state;
– real GDP;
– legal parameters;
– description of the interaction of economic entities.
Transactions carried out within the hidden economy can be divided into the
following types:
– economic and financial transactions that are completely excluded from
accounting and are not recorded anywhere. Such transactions are carried out by
legally registered and not registered enterprises at all;
– partially hidden transactions. In this case, part of the transactions carried
out by enterprises, that is, part of the income received, is not recorded in
accounting and is hidden from taxation.
The shadow economy is divided into criminal, criminal or unmonitored
sectors of the shadow economy, depending on whether it contradicts current
legislation or not. In the criminal, that is, criminal, black shadow economy,
economic activity is generally hidden. In the unmonitored, informal economy
sector, expenditure or income is hidden or not taken into account at all .
Conclusion. Three criteria are used to distinguish between types of
clandestine activities: their connection with the “white” (“primary”, official)
economy, and the subjects and objects of economic activity. From this point of
view, the clandestine economy can be divided into three sectors (industries):
• “gray” (“informal”);
• “black” (“secret”) clandestine economy.
Although the study and analysis of the underground economy has been
going on for about half a century, there is still no unified approach to its analysis
among scientists and analysts. For example, in English-language sources one can
find terms such as “informal economy”, “underground economy”, “shadow
economy”, “black economy”, and these terms have different meanings for
different researchers .
THEORETICAL ASPECTS IN THE FORMATION OF
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International scientific-online conference
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The "second" hidden economy is the secretive engagement of workers and
employees in formal workplaces in economic activities prohibited by law. This
activity leads to the secret redistribution of national income. Since it is mainly
carried out by "reputable persons" or "white-collar workers" in government
bodies, this type of economic activity is called "white-collar". From the point of
view of society, the "second" hidden economy does not create new goods or
services; on the contrary, a few people benefit (earn income) at the expense of
other people. This economic activity is formed mainly as independent economic
relations between individual citizens or their informal associations in order to
satisfy personal needs and needs that are not taken into account by the state.
These relations, in turn, arise as a counter-effect to the shortcomings of the
state's economic mechanism and the failure to take into account the needs and
desires of the population.
List of references used:
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Беркинов Б.Б. Институционал иқтисодиёт: ўқув қўлланма / Б.Б. Беркинов;
ЎзР олий ва ўрта махсус таълим вазирлиги, Тошкент давлат иқтисодиёт
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