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АНАЛИЗ ЭКОНОМИЧЕСКИХ ПРЕСТУПЛЕНИЙ В СОВРЕМЕННЫХ УСЛОВИЯХ
Дарибеков С.С.
Карагандинский университет им. Е.А. Букетова кандидат экономических наук, доцент Ескерова З.А.
Карагандинский университет им. Е.А. Букетова магистр экономических науук
ANALYSIS OF ECONOMIC CRIMES IN MODERN CONDITIONS
Daribekov S.,
E.A. Buketov Karaganda University Candidate of Economic Sciences, Associate Professor
Yeskerova Z. E.A. Buketov Karaganda University Master of Economic Sciences DOI: 10.5281/zenodo.6616136
Аннотация
Данная статья посвящена проблеме развития экономических преступлений в Казахстане. При этом уделяется внимание анализу показателей как, мошенничество, киберпреступления, а также коррупция. Кроме этого приводится система мер по сокращению коррупции и экономических преступлений в целом.
Abstract
This article is devoted to the problem of the development of economic crimes in Kazakhstan. At the same time, attention is paid to the analysis of indicators such as fraud, cybercrime, as well as corruption. In addition, a system of measures to reduce corruption and economic crimes in general is provided.
Ключевые слова: экономические преступления, мошенничество, киберпреступления, коррупция.
Keywords: economic crimes, fraud, cybercrime, corruption.
With the transition to a market system, the country's economy has undergone significant changes. Privatization mechanisms and private property appeared. In the process of life, the state practically did not attach particular importance to crimes related to encroachment on commodity-money and property relations. These types of offenses were classified as crimes, only in case of significant damage, but were not classified into a separate group. From which it follows that the concept of economic crime was formed relatively recently.
Complexity, versatility, and a stably continuing trend towards change make it difficult to accurately interpret such a definition as "economic crime". The term "economic crime" means: Economic crime covers a wide range of offenses, from financial crimes committed by banks, tax evasion, illicit capital heavens, money laundering, crimes committed by public officials (like bribery, embezzlement, traffic of influences, etc.) among many others [1].
Economic crime, also known as financial crime, refers to illegal acts committed by an individual or a group of individuals to obtain a financial or professional advantage. The principal motive in such crimes is economic gain [2].
Economic crime is defined as any "illegal act committed by an individual or a group of individuals to obtain a financial or professional advantage". Typical forms of economic crime as including capital investment frauds, misleading consumers, fraudulent bankruptcy, tax evasion, credit and insurance fraud, credit card fraud, cybercrime, corruption and money laundering [3].
It is important to form a unified scientific approach to the study of economic crimes, based on an assessment of the current level of economic crimes. In 1-st figure shows the dynamics of economic crimes for the period 2016-2020.
2020 2019 2018 2017 2016
4
1053
1535
1618
3943
0 500 1000 1500 2000 2500 3000 3500
Figure 1 Dynamics of economic crimes for the period 2016-2020years.
4000
4500
Figure 1 shows that in 2020 it can be seen that the dynamics of economic crimes increased by 241 crimes or by 22.8% compared to 2019. At the same time, the greatest economic crimes are related to issuing invoices
without actually performing work, shipping goods, which amounted to 438 crimes or 33.8% of all. (Table 1)
Table 1
Analysis of economic offenses in the Republic of Kazakhstan for 2019-2020
2019 2020 Change 2020
year year to 2019,%
Number of economic crimes 1053 1294 22,8
Of them
Creation and management of the financial pyramid 24 180
Issuance of invoices without actual performance of work, shipment of goods 285 438 153,7
Production, storage, sale of counterfeit securities 254 213 83,4
Evasion of taxes and other obligatory payments to the budget 92 97 105,4
Evasion of customs payments and fees 53 30 56,6
Violation of rules and marking order 75 65 86,7
Legalization of money or property obtained by criminal means 42 39 92,9
Illegal receipt of a credit or misuse of a budget credit 26 21 80,8
Economic Contraband 39 58 148,7
Non-return from abroad of funds in nat. or foreign currency 40 23 57,5
Other crimes 123 130 105,7
It can also be emphasized that in 2020, crimes related to the actions of financial pyramids increased. So, if in 2019 there were 24 such offenses, then in 2020 the number of such offenses increased by 156 crimes, which amounted to 180. In this regard, individuals as a result of the actions of economic criminals suffered financial losses in the amount of up to 6.4 billion tenge.
Due to the growth of economic crimes, according to the Prosecutor General's Office, there was a twofold increase in the amount of damage from these offenses. So, if in 2019 the damage amounted to 62.9 billion tenge, then in 2020 - 164.8 billion tenge. The increase amounted to 101.9 billion tenge. At the same time, 94.1% of this amount is the damage caused to the state (155.1 billion tenge).
40000 -
Some types of economic crime, such as bribery and corruption or fraudulent activities, it's harder to predict and track, they can result in severe fines and associated consequences such as loss of business or damage to brand and reputation.
The eaders in terms of losses were: violation of antitrust laws, misuse of insider information, tax fraud, money laundering, bribery and corruption. Some of these types of economic crimes also incur remedial costs and fines.
Fraud is typically transactional in nature and can be effectively tracked and prevented, reducing the negative financial impact on for organization. Over the past 3 years, over 95 thousand crimes have been registered in the country, shown in Figure 2.
30000 20000 10000 0
29282
33759
14220
7769
2018
2019
2020
Figure 2 Dynamics of registered fraudulent crimes in the Republic of Kazakhstan for 2018-2020 Note - Compiled by the author from the source [4]
Figure 2 shows that there is an increase in registered fraudulent crimes in Kazakhstan. So, in 2018, the number of these crimes was 29282 units, then in 2020 there was an increase of 4477 units or 15.3%, which amounted to 33759 crimes. The share of these crimes remains quite high at 17-20% and ranks second after thefts. Against the background of the growth of the practice of online shopping and online services, there is an increase in the number of Internet fraud by 2 times. (from 7769 in 2018 to 14220 in 2020). The peculiarity of such actions is that in the process of committing criminal offenses, criminals use online ad platforms (OLX, Kolesa.kz, Krisha.kz), banking application (Kaspi.kz) and microfinance organizations. With the use of these online platforms, fictitious ads are created, the price of the offered goods is significantly reduced, thereby attracting future victims in the face of gullible buyers. As the development of information technologies takes place, there are also changes in the actions of intruders, whose activities are associated with the processes of digitalization.
Cybercrimes in the modern world are becoming one of the most dangerous and difficult to detect. According to the data of the Committee on Legal Statistics
400 300
200
and Special Accounts of the Republic of Kazakhstan, in 2021 the number of criminal offenses in the field of informatization and communications increased by 6% compared to 2020. At the same time, the largest share falls on unauthorized access to information, to an information system or an information and communication network (Article 205) and accounts for 70% of all cybercrimes [5].
Taking into account the expansion and strengthening of digitalization processes, the number and severity of cybercrimes will increase in the future. This will create new and transform existing threats to the economic security of SMEs. In this regard, the task of management becomes the creation and development of specialized departments at enterprises to counter information security threats emanating both from their own personnel and from the external environment. This requires significant expenses. Thus, according to the research company Astute Analytica, the costs of information security in the world in the coming years will increase by an average of 13.4% annually. It is expected that by 2027, its global spending will reach $345 billion, compared to $162 billion in 2021 (Figure 3).
□ billionS
Í
162
18'
208
23(
V-
268
304
345
2021. 2022. 2023. 2024. 2025. 2026. 2027.
100 0
Figure 3. Expected costs of information security in the world 2021-2027 Note - Compiled by the author from the source [6]
It is obvious that small enterprises that do not have sufficient resources will not be able to effectively counteract cyber threats on their own. There is a "blurring of boundaries" of certain types of threats. All of them are becoming more or less digital, which is a consequence of the penetration of digital technologies into all business processes and management processes of enterprises.
Digitalization makes it possible to increase the information openness of the enterprise, hence its vulnerability to malicious influence. SMEs by their nature are becoming digital in many ways. This is due to the widespread use of digital platforms [7]. In a number of industries, this leads to a radical change in business models.
Thus, in the context of the rapidly growing digital-ization of the socio-economic system, significant changes are taking place in the organization of ensuring the economic security of enterprises.
Corruption in modern Kazakhstan is systemic and widespread in all regions of the country and at all levels of state and municipal government. The greatest danger is the corruption of officials.
Since the first days of state independence, Kazakhstan has been purposefully and gradually following the course of creating effective institutions and mechanisms for combating corruption that meet international standards.
The main strategic document of our country, Decree of the President of the Republic of Kazakhstan No. 986 dated December 26, 2014 "On the Anti-Corruption Strategy of the Republic of Kazakhstan for 2015-2025", reflecting Kazakhstan's principled position on this important issue, serves as the basis of the state's anti-corruption policy in the coming years. Assessing the results of the implementation of the Anti-Corruption Strategy in Kazakhstan, it is necessary to turn to the assessment from the outside world.
The indicator of the level of corruption in the world "Corruption Perception Index" (CPI), compiled by the international rating organization Transparency International (TI), is one of the most authoritative evaluation systems in the field of studying the prevalence of corruption.
Since the beginning of the implementation of the Anti-Corruption Strategy, Kazakhstan's indicators in the CPI have a steady tendency to improve (Figure 4).
Figure 4. Dynamics of changes in the CPI of Kazakhstan for 2016-2026. Note - Compiled by the author from the source [8]
This, of course, reflects a positive assessment of the ongoing policy in the country and the comprehensive anti-corruption measures taken.
Kazakhstan scored 38 points in the ranking of countries on the Corruption Perception Index in 2020 and took 94th place, improving its performance over the past 5 years. The results of 2020 are the best for Kazakhstan for the entire time it has been in the Transparency International rating.
The growth of Kazakhstan's positions in the Corruption Perception Index rating against the background of the emergency in the health sector and threats to the
stability of democratic institutions indicates the progressive work of the country in combating corruption.
To date, Kazakhstan is included in the ratings of other reputable international organizations, reflecting the level of corruption. The results of the studies of 9 rating agencies that were used in calculating the CPI are shown in Table 2.
According to Transparency International Kazakhstan experts, Kazakhstan's retention of its positions in the CPI rating against the background of the global crisis of democracy and the growth of transnational and local corruption indicates the positive dynamics of the country in combating corruption.
Table 2
Kazakhstan's positions on rating agencies for 2019-2020
Rating Agencies Indicator 2019 2020
Bertelsmann Foundation Transformation Index corruption policy 33 33
Economist Intelligence Unit Country Ratings level of corruption 20 20
Freedom House Nations In Transit Ratings level of corruption 24 24
Global Insight Country Risk Ratings corruption risk 35 47
IMD World Competitiveness Yearbook bribery and corruption 55 61
PRS International Country Risk Guide corruption 43 58
Varities Of Democracy Project political corruption 17 17
World Economic Forum perception of corruption 47 47
World Justice Project Rule Of Law Index absence of corruption 36 38
Note - Compiled by the author from the source [9]
The annual rating of global competitiveness of the Institute of Management Development (The IMD World Competitiveness Ranking) is also of interest. In this study, 342 indicators, which are divided into four groups, assess countries: the state of the economy (includes macroeconomic indicators), government efficiency (including the level of corruption), the state of the business environment and infrastructure development. According to the results of the 2020 study, the Republic of Kazakhstan ranked 42nd (Table 3).
In 2019, Kazakhstan ranked 34th, so in 2020 it dropped by 8 positions compared to last year. The list of leading countries includes Singapore, Denmark,
Switzerland, the Netherlands, Hong Kong, Sweden, Norway, Canada, the UAE, the USA and Taiwan. In total, 63 countries are represented in the world ranking of competitiveness of economies. The deterioration of the position in the global competitiveness ranking is due to the outbreak of the coronavirus epidemic, which affected the level of development of the country's economy and the well-being of the population. To further improve the effectiveness of the government, experts from the Institute for Management Development recommend improving the state of the institutional and social sphere, business legislation and paying special attention to national security and anti-corruption issues.
Table 3
Kazakhstan's position in the IMD World Competitiveness Ranking for 2019-2020._
Indicator 2019 2020
World Competitiveness Rating 34 42
1. Economic activity 45 48
Domestic economy 48 41
International trade 56 60
External investments 39 48
Busyness 23 33
Prices 35 16
2. Government efficiency 21 29
Public finances 22 23
Tax policy 15 16
Institutional environment 42 50
Legislation in business 25 28
Social order 29 38
3. Business efficiency 29 34
Productivity and efficiency 36 40
Labor market 11 32
Finance 41 47
Management practice 19 19
Relationships and values 24 29
4. Infrastructure 43 51
Basic infrastructure 25 31
Technological infrastructure 51 52
Scientific infrastructure 53 58
Health and environment 57 57
Education 26 44
Note - Compiled by the author from the source [10]
Combating corruption has become a priority for consideration by international organizations, as well as at the global level by politicians and scientists. It is necessary to create conditions such as public control, transparency of government, etc. Another, no less
important condition is the development of effective administrative and legal means, tougher measures of responsibility. All this is impossible without an effective anti-corruption policy of the state. The system of measures to reduce corruption is shown in Figure 5.
Figure 5 System of measures to reduce the scale of corruption activities
Depending on the technologies used in the course of combating corruption, methods of influencing the ethical basis of the behavior of civil servants can be divided into traditional (adoption of regulatory and advisory documents, conducting training events) and electronic (publication of income declarations using electronic platforms, procurement for public needs in electronic form, etc.).
The greatest effectiveness of the impact of ethical and moral norms on compliance with anti-corruption prohibitions, restrictions and requirements can be achieved by ensuring the widespread use of these methods in their entirety.
It seems that the state and municipal service should create organizational conditions for compliance with ethical requirements: unity of ethical requirements, stability of the state and municipal service, social and legal protection of the civil servant, balance of legal restrictions and social guarantees provided to the civil servant.
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