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ИННОВАЦИИ В БОРЬБЕ С ТЕНЕВЫМИ ФИНАНСОВЫМИ ОПЕРАЦИЯМИ НА ПРИМЕРЕ РОССИИ, США И АВСТРАЛИИ
Чебашев И.А.
Финансовый университет при Правительстве Российской Федерации, Москва, Российская Федерация
E-mail: [email protected] Научный руководитель: Моисеева Т. В., старший преподаватель Финансовый университет при Правительстве Российской Федерации E-mail: [email protected]
Аннотация. В современном мире проблема теневых финансовых операций является довольно распространенной и актуальной, так как очень часто встречается в жизни современных стран, которые предпринимают довольно значительные усилия, направленные на борьбу с ней. Полагаясь на достоверные исторические факты можно убедиться в том, что она возникла примерно в конце ХХ века. В процессе формирования и развития экономической безопасности государств данная проблема приобретала еще большее значение. Теневая экономика выступает как реальная угроза экономической безопасности Российской Федерации и возникает из-за пренебрежения со стороны государственной экономики реальными экономическими интересами населения. Структура и масштабы теневой экономики во многом находятся в прямой зависимости от экономической политики государства, а увеличение данного сектора наносит значительный ущерб экономической безопасности России. В данной статье выделены наиболее распространенные проблемы в области теневого сектора в России и предложены инновационные методы борьбы с ними. Также, в связи с острой необходимостью осуществления эффективного противостояния теневым финансовым операциям, способствующим возникновению нестабильности экономики страны, был предложен ряд мер, заимствованных у таких ведущих зарубежных стран, как США и Австралия.
Ключевые слова: теневая экономика, теневые финансовые транзакции, снятие наличности, обмен криптовалют, комплексный мониторинг транзакций.
INNOVATIONS IN THE FIGHT AGAINST SHADOW FINANCIAL TRANSACTIONS ON THE EXAMPLE OF RUSSIA, THE UNITED STATES
AND AUSTRALIA
Chebashev I.A.
Financial university under the Government of the Russian Federation, Moscow, Russian Federation
Finance and Economics Department E-mail: [email protected] Scientific adviser: Moiseeva T.V., senior teacher Financial university under the Government of the Russian Federation E-mail: [email protected]
Abstract. In the modern world, the problem of shadow financial transactions is quite common and relevant, as it is very common in the life of modern countries that are making quite significant efforts to combat it. Evident on historical facts, we can make sure that it originated around the end of the twentieth century. In the process of formation and development the economic security of States, this problem has become even more important. The shadow economy acts as a real threat to the economic security of the Russian Federation and arises from the neglect by the state economy of the real economic interests of the population. The structure and scale of the shadow economy are largely directly dependent on the economic policy of the state, and the increase in this sector causes significant damage to the economic security of Russia. This article highlights the most common problems in the field of the shadow sector in Russia and offers innovative methods to combat them. Also, in connection with the urgent need for effective opposition to shadow financial transactions that contribute to the instability of the country's economy, a number ofmeasures borrowedfrom such leading foreign countries as the United States and Australia were proposed.
Keywords: shadow economy, shadow financial transactions, cash withdrawal, cryptocurrency exchanges, complex monitoring of transactions
«Хроноэкономика» № 7(20). Декабрь 2019
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During several past years, in Russia, such an acute problem as shadow financial transactions has been given a lot of attention. On the one hand, the increasing share of shadow financial transactions is an indicator of the instability of the country's economy, and on the other, the growth of shadow financial transactions entails the possibility of improving the living standards of the population. These two points give rise to numerous disputes: whether to try to destroy the shadow economy completely or to give it the opportunity to develop under the direct control of the state bodies of the economic security. It is obvious that shadow processes have a negative impact on indicators of the financial and economic security of the state and regions.
The system of economic risk management significantly reflects the impact of shadow financial transactions on the economic efficiency and security of business activities, which affects the reduction of profitability, the growth of unplanned costs and the deterioration of the business and the economy of the regions as a whole. [1]
Over the past three years, the global nature of the spread of shadow operations has led to the need to improve and develop innovative methods to combat this type of illegal activity, as well as to identify key areas of analytical work in the field of the shadow economy and strengthen the supervision of shadow operations. Since the shadow business is constantly changing, and operations have a lack of transparency, this leads to difficulties in the real assessment of the scale of activities of shadow organizations. The measures to combat the shadow sector on the part of the state should include the implementation of measures aimed at conducting active preventive work by law enforcement agencies to prevent illegal activities, as well as amendments to the legislative framework.
In modern society, tax evasion is not associated with actions of a criminal nature, which is absolutely unacceptable. Moreover, considering the legal assessment of the informal sector in the society's eyes, you should pay attention to the idea that is taking root among the population, it is that people have no legal way to increase their income and thus
the standard of living. Therefore, the Government is forced to direct efforts to conduct an information campaign, the purpose of which will be to explain to the population the criminal basis of shadow operations. These measures allow the population of the country to form a clear link between tax crimes and criminal activities, the conduct of which is punishable in accordance with the Russian legislation. Therefore, the comparison of tax crimes with criminal activity can contribute to a change in the attitude to shadow transactions on the part of the society, create an incentive to not participate in shadow transactions and further reduce the statistics of crimes committed in the financial sphere.
Do not forget about the fight against this type of shadow financial transactions as cashing money. One of the signs of the shadow economy is the use of cash in business. Through the stage of cashing out the majority of operations on withdrawal of profit and income to offshore banks. In this regard, the expansion of non-cash turnover should automatically reduce the scale of the shadow sector [4]. Over the past three years, the Government and the Central Bank of the Russian Federation have taken measures that have a significant impact on reducing the shadow circulation of cash in the economy. One of these measures is the reorganization of the banking system, limits are set on the transfer of funds between individuals and cash withdrawals through ATMs, and there is an increase in control over the activities of payment systems.
Recently, the method of cashing money has become very popular, which consists of the use of financial instruments, for example, through the purchase of securities by Bank transfer and their further sale for cash or withdrawal to offshore directly through a broker. Such shadow schemes are usually used when the amounts being cashed are too large, and therefore the inspection authorities try to maintain strict control over such transactions in order to prevent them.
Thus, the fight against cash withdrawal is carried out by the following actions:
— identification of one-day firms;
«Хроноэкономмка» № 7(20). fleKa6pb 2019
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— fortification at the legislative level of the requirements for the transfer of all transactions with financial instruments on a non-cash basis;
— introduction strict control over the formation and liquidation of companies (primarily limited liability companies and individual entrepreneurs);
— installation of rigid control over banks which apply schemes of "redemption of the bills for cash".
According to the preliminary assessment of Rosfinmonitoring, the size of the shadow economy in ; 2019 amounted to 20% of GDP [5]. In this < framework, it is necessary to constantly improve and tighten control over shadow financial transactions. The most effective way in the development of the shadow sector of the economy will be to use the experience of leading foreign countries, as well as borrowing innovative methods to combat illegal financial transactions. The leading country whose methods of tracking shadow financial transactions are most effective is the United States. The American financial market is considered to be the most diverse in terms of financial resources and areas of operations with them. Therefore, the stable functioning of this system is ensured by modern and effective methods of combating financial crimes. Considering innovative methods of controlling shadow financial transactions, it is necessary to pay attention to the latest innovations in this area, presented in the United States. Thus, in may 2018, the state Agency for combating financial crimes - FCEN, introduced a set of new rules for the activities of financial organizations operating in the United States, in order to increase the transparency of transactions conducted by subjects of financial relations [4].
These include the following obligations of American financial institutions:
— structured database maintenance with the application of a full report on early period transactions for all clients in order to identify patterns of potential financial risks.
— strengthening surveillance of suspicious 1 financial transactions that are made through financial institutions;
— declaration of motives and objectives of suspicious transactions in order to fully understand the possible risks;
«Хроноэкономика» № 7(20). Декабрь 2019
— improving the customer base and bringing the characteristics of customers (both legal entities and individuals);
— complex transaction monitoring with a systematic report to the US financial regulatory authorities [2].
This regulation obliges financial institutions to identify the ultimate owner of the enterprise. One of the recommended conditions is a strict accounting of all owners with a share above 25% in the company's capital. [2] Based on these innovations, the Federal Council in the field of supervision of financial companies has amended the rules for conducting inspections of financial institutions in the United States.
In parallel with the development of legal use of cryptocurrency exchanges in Australia, cases of illegal operations in the field of money laundering and various financial crimes in this direction have become more frequent. In modern conditions of development, the financial authorities of the state need to take a number of measures aimed at reducing the risks associated primarily with the use of cryptocurrency in the framework of operations of the shadow financial sector. So, in April 2018, the financial regulatory authorities of Australia introduced a number of new rules in the field of regulation of cryptocurrency exchanges in the framework of countering the operations of the shadow financial sector of the country. [2] Innovations in the system of regulation of operations of local cryptocurrency markets in Australia include the following:
— implementation of mandatory registration in AUSTRAC (Australian center for reporting and analysis of transactions). This regulator is engaged in the fight against corruption, money laundering and similar shady operations;
— introduction of standards proposed directly by AUSTRAC into the system of its own security in order to combat potential risks on cryptocurrency exchanges and operations directly related to the laundering of proceeds from crime;
— provision of true information to AUSTRAC about various suspicious transactions in the field of cryptocurrency turnover;
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— performance of complete identification of clients for the purpose of thorough verification of the subject of financial relations;
— regulator's full report on the data on certain transactions in the cryptocurrency system for at least 7 years from the date of the transaction; [2]
— tough punishment in case of failure to provide data on transactions with cryptocurrencies (up to criminal liability).
As a result of the conducted researches concerning innovations in the field of fight against shadow financial transactions on the example of Russia, the USA and Australia it is possible to draw the following conclusion:
To date, the indicator of the shadow economy in Russia is quite large. In order to effectively counteract the shadow sector of the economy, experts in the field of economic security are required to improve existing methods of combating illegal schemes, build a structured plan and new methods to reduce the level of implementation of various shadow financial transactions, as well as borrowing the experience of leading foreign countries.
Comparing the indicators of the shadow economy as a percentage of GDP between the United States and other countries, it is possible to draw a logical conclusion: methods of countering shadow financial transactions are most developed in the United States. But even despite the existence of effective ways to combat the shadow sector of the economy, American experts do not stop there and continue to improve the methodology of reducing the level of the shadow economy.
In Australia, ensuring that multiple types of shadow financial transactions are effectively dealt with is through the clear performance of the transaction reporting and analysis centre. By informing this regulator, there is an accumulation of useful information about various suspicious transactions in the sphere of cryptocurrency turnover,
this awareness helps prevent the Commission of shadow financial transactions at its initial stage.
Список используемых источников:
[1] Аникитин А.А. Природа рисков теневых финансовых операций: опыт зарубежных стран и российских компаний [Электронный ресурс]. Сборник статей Общество. Наука. Инновации. - 2017 - С. 4525-4530.URL:
https://elibrary.ru/download/elibrary_30750190_86033303. pdf (дата обращения: 09.12.2019)
[2] Дырива П.Г. Новации в борьбе с теневыми финансовыми операциями за последние три года на примере Австралии, США и ЕС [Электронный ресурс]. Журнал Мировая экономика: проблемы безопасности. - 2018 - С. 23-26. URL: https://elibrary.ru/download/elibrary_36469374_41818826. pdf (дата обращения: 10.12.2019)
[3] Неженская И.В. Анализ зарубежной практики борьбы с теневой экономикой. Азимут научных исследований: экономика и управление. - 2013, №1. - С. 18-20.
[4] Суслина А.Л., Леухин Р.С. Борьба с теневой экономикой в России: частные аспекты общих проблем. [Электронный ресурс]. Финансовый журнал №6. - 2016. - С. 46-60. URL: https://elibrary.ru/download/elibrary_28279593_40861642. pdf (дата обращения: 11.12.2019)
[5] Официальный сайт Росфинмониторинга [Электронный ресурс]. URL: http://www.fedsfm.ru/ (дата обращения: 12.12.2019)
Reference:
[1] Anikitin A. A. Nature of risks of shadow financial operations: experience of foreign countries and Russian companies [Electronic resource]. Collection of articles Society. The science. Innovations. - 2017-P. 4525-4530. URL: https://elibrary.ru/download/elibrary_30750190_86033303. pdf (accessed: 09.12.2019)
[2] Dyriva P. G. Innovations in the fight against shadow financial transactions over the past three years on the example of Australia, the US and the EU [Electronic resource]. The journal the World economy: problems of security. - 2018-Pp. 23-26. URL: https://elibrary.ru/download/elibrary_36469374_41818826. pdf (accessed: 10.12.2019)
[3] Unfeminine I. V. the Analysis of foreign experience of struggle against shadow economy. Azimuth of scientific research: Economics and management. - 2013, No. 1. - P. 1820.
[4] Suslina A. L., Leukhin R. S. Struggle with shadow economy in Russia: particular aspects of General problems. [Electronic resource]. Financial journal No. 6. - 2016. - P. 46-60. URL: https://elibrary.ru/download/elibrary_28279593_40861642. pdf (accessed: 11.12.2019)
[5] Official website of Rosfinmonitoring [Electronic resource]. URL: http://www.fedsfm.ru/ (accessed: 12.12.2019)
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