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EFSF which now finances Ireland, Greece and Portugal (total amount of its obligations is 192 billion euro), from the middle of 2013 will cease to take part in new programs on support of the states of Eurozone, but it will continue to serve these three countries. The help to banks of Spain which while will be allocated from EFSF will pass to ESM as soon as that will begin work. About 250 billion euro, which used not yet means of EFSF, will join total amount of credit capacity of ESM.
The example of the above-stated countries shows that in spite of the fact that the mechanisms of financial support existing in EU work. But it is not enough of one for a complete recovery of economy of victim’s debt crisis of the states. The states debtors should undertake often unpopular measures in domestic policy for complete realization of the purposes of such institutes as ESM. For example, increase of tax burden and reduction of an account part of budgets.
List of reference links
1. Magazine ForTrader.ru. - URL: http://fortrader.ru/
2. European Union. - URL: http://europa.eu/index_en.htm
3. Radio Voice of Russia. - uRl: http://rus.ruvr.ru/2012_10_13
УДК 338
THE FACTORS, WHICH INFLUENCE DEMONSTRATION OF SHADOW ECONOMY, AND METHODS OF STRUGGLE WITH IT
П. А. Аючатова, А. В. Бояркин, Н. В. Володина
На сегодняшний день одна из главных проблем, от решения которой зависит функционирование национальных систем, - это теневая экономика. Рассмотрены причины ее возникновения, сферы влияния и методы предотвращения отрицательных воздействий. Анализируется влияние на экономические, политические и социальные отношения.
The article draws out attention to one of the main problems, which decision functioning of national systems depends, is a shadow economy. It is dealt with the reasons of its emergence, a sphere of influence and methods ofprevention of negative impacts. Influence on the economic, political and social relations is analyzed.
Nowadays a shadow economy became one of the main problems of world’s development. Functioning of national systems depends on its solution. However the history of shadow economy is an integral part of the commodity-money relations and it is inherent in each state. Surges of its activity fall on turning points in life of economy and all humanity. Using this term, we understand such economic situation which the firms avoiding payment of taxes, registration or expenses concerning working conditions and protection of the rights of consumers, hide the activity and the income [1].
Shadow economy often calls the «second» economy which is representing itself as derivative structure. The main function of it consists in the help to official economic system, during emergence of failures or frustration. Shadow activity in a certain measure promotes growth of economy, let it even doesn't prove to be true statistically.
The existence of shadow economy gives deformations of a market mechanism. It makes destructive impact on a fundamental condition of functioning of the market - the competition. It is known that work of the businesses of shadow business is more effective than activity of the organizations of official economy. Such firms get more serious competitive advantages in comparison with legal sector. The shadow organizations sell more goods and render more services in the smaller prices attractive to clients.
The development of shadow employment promotes replacement of officially working citizens from legal economy to the shadow sphere. Thus the «second» economy constantly reproduces for itself the favorable environment. This sector uses banks and other financial institutions for laundering of illegally received income. It carries out illegal manipulations with currency both on national and on international levels.
Shadow economic activity negatively influences the following spheres of national economy and state life:
- a condition of government finances, formation profitable and items of expenditure of the local, regional, federal budget (budget reduction, deformation of its structure);
- a monetary and credit system (difficulties in planning of volumes of monetary issue);
- a policy at macroeconomic level (the part of gross domestic product made by shadow business isn't considered);
- leads to deformation of investment processes (slowdown of economic growth);
- deformations of the social sphere, consumption structure (redistribution of the income in favor of elite groups of the population);
- conditions of reproduction of necessary labor (attraction by the shadow businesses more skilled workers);
Shadow processes can't be limited only to economy. It mentions all spheres of life. But serious danger consists in the direct relation of the state to such processes. The oligarchic structure appears as a result of merge of the power and the capital. It capable to supervise and influence on activity of legislative, executive and judicial authorities was formed.
It is possible to draw a conclusion that a certain role of shadow economy was created. It interferes with formation and work of economy, becomes a stumbling block on a way of carrying out and realization of reforms and threatens with interests of economic safety of the country.
The demand, the supply and the price level are reference points for sellers and consumers. Also it can stimulate development of the illegal market.
It is necessary to understand that shadow economic activity isn't and shouldn't be alternative state and legal institutes.
Why there is a prompt expansion of shadow economy? What are the reasons of it? Everything is covered in deformation and state reforming. It is inevitable payment for errors and mistakes.
As the main reasons «leaving in a shadow» for the organization are the duty of payment of too heavy taxes, rigid tax pressure, excessive regulation and complexity of registration’s procedures, discrepancy of tax payments to quantity and quality of the public benefits which are created by the state, possibility of alterna-
tive calculations, administrative character of the rent relations, a moral and ethical factor, bureaucracy, fear, the competition.
The important role in this process is played by the mechanism of impact on behavior of the person by means of interest and fear. It is obvious that both of these methods of impact on the entrepreneur «become isolated» on integrated value of his life. However for the businessman interest quite often associates with hope of success, while fear associates with risk or failure.
Insolvency, lack of qualification of the personnel, bankruptcy of important clients, dependence on suppliers, decisions of the government and others can be sources of fear in various branches of business activity. As a rule, there are a lot of the existing reasons which connected with the crime. It has been quite often aimed at absorption of the businessman. Process of such absorption is realized by psychoanalytic which carried out various receptions and ways. Its duration can be very short. It is made not only by surely criminal methods because psychological attack and psychological absorption aren't criminal offenses.
A large number of serious decrees, laws and various decisions on struggle with growth of shadow sector of economy were accepted in recent years. All of them are proved and checked by world practice.
Sanctions support economic offenses are one of the main tools of a state policy of decriminalization of economy. As the tool that sanction has two beginnings: subjective (the tool of realization of economic state policy) and objective (following from the most economic category).
In a control system of sanctions of the main objective is delimitation of legal and illegal sectors, rules of conducting the activity which violation leads sanctions.
In the history there are a lot of examples which testifies to a humanization and liberalization of sanctions in relation to economic violations. So in Ancient Rome such criminals put at the mercy to lions or simply burned. In Ancient German tribes as arrived with counterfeiters. In the Middle Ages in France manufacturers of counterfeit coins scalded boiled water. During later times for this crime fined, adhered to a pillory or deprived of any part of a body [2].
When in Italy fought with corruption, on a bottle of wine or on other goods wrote that it’s taken from a mafia. That is to society it was shown that the mafia isn't immortal. It is extremely harmful to society. And it is necessary to struggle with it. Society should understand that it is its duty, its war. But while people won't understand it, it will occur nothing. There isn't present while direct link in understanding society that any doctors, probably, treating you, teachers who teach your children, drivers in which car you go, operators of nuclear stations and other specialist, got education for bribes. And that’s why they consequently are dangerous to society.
In the countries where there aren’t democratic traditions, there is a need to prove that the main link in shadow economy will be not the government and civil society which should be the generator of supervising policy. But for this purpose it should be more active. However the population is eliminated from many important questions, for example from budget formation. But how society can supervise what doesn't know. This is difficult question. The vicious circle turned out which decision nevertheless lies in interaction and mutual trust of society and the state. For confirmation of this idea the index of civil society is measured in the country. So the Higher school of economy of Russia in partnership with the World alliance for
civil participation carried out such project by an assessment of «diamond of civil society» in the country. This index considers the following main measurements:
1) public participation: level of an involvement of the population in activity of the social and political organizations;
2) organization of civil society: level of an institutionalization of civil society;
3) practised values: level of expressiveness of valuable installations in society;
4) perception of influence: level of social and political influence of civil society, proceeding from an internal and external assessment;
5) environment: a condition of social and economic, political and cultural conditions which influence activity of civil society.
It can be draw a conclusion that this environment is favorable for work of civil society. Besides Russia Federation the countries of America, Europe, Africa, Asia and Oceania underwent such inspection [3].
As earlier it was mentioned, the shadow economy is accompanying result of development of the economic relations. It is inevitable process. But many economists find its some positive moments among the majority of negative consequences. The shadow economy is a factor of acceleration of social development.
It is necessary to «tame» its mechanisms. Main goals of it suppression of self-damage of society, preservation of uniform economic space and the financial sovereignty, giving serve developments predictable and operated character, elimination of an obstacle of resonant synchronization, granting resources for development to the most highly effective participants of the market.
By results of researches level of shadow economy in many respects depends on taxes, complexity of system of the taxation, efficiency of tax department. As a rule, many countries have excessively difficult tax laws and procedures. For example, in the countries with an economy in transition both of developing registration and level of taxes is higher, than the countries of OECD. That’s why such states at level of a tax policy should concentrate on simplification of tax laws, reduction of taxes for small and medium business, reduction of barriers of access to formal economy (expenses, time, difficulties of procedures), permission of more flexible hiring and dismissal of workers (an example the temporary contract can serve), improvement and expansion social providing and medical programs.
At level of tax department the priority should be given to development of the integrated strategy of management which address to primary sources of noncompliance and reflect level of support [1].
It is possible to allocate with the main directions of financial control of shadow policy ordering of measures for pricing ordering for development resources and legislatively to fix in the budget and to provide financing of material, organizational and information support of measures of fight against its manifestations [4]. It is necessary to carry out control over all investment banks and the international funds, to reconsider reporting forms, to enter system of state regulation of all ex-port-import streams of the country.
However using only such methods, the government won't achieve positive results. The package of measures and their prevention are necessary. If it’s created in system and basic work, it can serve as an anticipatory factor concerning development of economic offenses into criminal steady behavior. Works on selection, arrangement, promotion belong to such measures, at certification of the managerial personnel by means of inspection of activities, response to complaints and statements, the publication in mass media.
It is necessary to note that the economic reason of a wide circulation of shadow economy as forms of activity. It is carried out outside the limits of the law, is the superiority of real expenses of legal functioning over expenses of stay shadow sector. Therefore, the increase in expenses of conducting the shadow business should become a priority of policy of the state in economy, one of which tools are sanctions.
List of reference links
1. The International Monetary Fund. - URL: http://www.imf.org/external/index.htm
2. Grachev, A. V. Sanctions as economic instrument of counteraction to shadow sector of an economy of the country / A. V. Grachev // Messenger of the Ministry of Internal Affairs St. Petersburg university of Russia. - 2010. - № 2. - P. 113-121.
3. CIVICUS Civil Society Index. - URL: http://civilsocietyindex.wordpress.com
4. Yaskova, N. U. Struggle with corruption grows (200 years later) / N. U. Yaskova, R. A. Faltinsky // Economic revival of Russia. - 2011. - V. 27, № 1. - P. 7-16.
УДК 330
THE PROBLEM OF INTRODUCING A TAX ON LUXURY IN RUSSIA
А. А. Гурьева
В статье говорится о налоге на роскошь и связанных с его введением проблемах, решение которых должно стать первым шагом в переходе к прогрессивной системе налогообложения.
The article speaks about tax on luxury and problems of its introduction, which should be a first step in the transition to a progressive tax system.
The tax system of Russia has many drawbacks. First of all, too high tax rates are forcing many companies to evade taxes. Then, we should mention the high corruption of power that does not contribute to the payment of taxes in full. Finally, an equal tax rate for all levels of the population leads to greater social stratification of society. All of these points make the authorities think about how to reform the tax system. Some economists consider that there is a need to move income tax on individuals on a progressive scale; others talk about the introduction of luxury tax.
Now the most attention centered on a proposal, which was made in one of their election programs by Putin. We are talking about a tax on expensive real estate, the consumption of luxury goods, alcohol, tobacco, collecting rent payments in the sectors where it is low for the present. Tax on the prestigious consumption is meant.
Such a tax, except the fiscal functions, has to resolve other, more significant moral and ethical problem. Hard to argue with the fact that the social gap between the rich and poor in Russia is huge and it is needed to cut. According to the OECD, in Russia, the rich earn 1б times more than the poor. For comparison: in Germany, Denmark and Sweden incomes of the rich and the poor differ only б times. If we look at the unofficial data, the income gap in this country is superior to all imaginable norms. According to these calculations, they differ more than 40 times [1].
They promise to introduce this tax from next year, in spite of a number of problems. The first problem is that it is not clear what kind of property is consid-
