Marchuk Rostislav – associate
professor of the social development management of the National academy of
public administration. Office of the President of Ukraine, candidate of
jurisprudence
Mosyondz Sergey – associate professor of constitutional and administrative
right department of the KROK University, candidate of jurisprudence, associate
professor
Opposition
to shadow economy – condition for providing the economic safety
The
contemporary economy is in the state of reformation. It is caused by the total
process of the criminalization of the economy and by the protection of system
from the internal and external threats. The problems of the guarantee of stable
and progressive development of real economy are caused by the functioning of
shadow economy. In the solution of given problems the development of the
specific methods of counteraction and preventive maintenance of shadow
economic events are considered. As
the shadow economy is the specific economic system, the protection against its
threats provides also the system, which possibly operating on nation-wide
program level.
This program must include two blocks:
1. The
regulating unit, which is realized at the levels of the economic and normative-
lawful regulation of shadow economic processes.
2. The
guarding block, which is realized at the level of state law-enforcement
actions.
The
realization of this approach requires, first, accurate differentiation of
criminal elements capital and the business executives
staying in a shade. This should be
reflected in the new economic-legal acts, in the legislation on
struggle against the organized crime
and corruption, and in the Criminal code of the Ukraine. It is necessary to
reflect the determination of the part of shadow economy, which is subject to
legalization, as the spheres of the functioning of those executives, whose
expenditures of activity with the existing “rules of economic game” constantly
exceed incomes. Development of the clear criteria of the differentiation of
criminal elements and business executives
staying in a shade is the most
important task of economists, jurists and specialists of law-enforcement
agencies.
In
the second place, a constant correction of legitimate conditions of business
activity is necessary for the purpose of creation and maintenance of favourable legal environment for business. In this case the priority should be behind strengthening of
repressive, criminal- lawful measures. It concerns tax regime first of all
this.
Thirdly,
it is necessary to develop and to provide effective methods for the protection
of population from the financial swindles, to ensure the guarantee for the
protection of contributions and capital.
Fourthly,
it is expedient to involve legal documents, which establish the legalization of
the cash resources directed on the investment into branch of manufacture while
applying the declarations of incomes and the expenses in the sphere of personal
consumption.
Fifthly,
the program of repatriation of domestic capital with their transformation into
the real investment resource of state has to be developed and accomplished.
Sixthly,
the effective public control over activity of managing subjects, which would
provide access to the data about the economic offenses and the crimes in
economy sphere, is necessary. It would facilitate the selection of partners in
business.
Improvement demands:
– Standard
regulation of the legal regime of property and right of owner to manage it,
since the equality of rights of the state and particular form of property is
not accomplished until now in the civil , administrative and criminal
legislation;
– Legal
regulation of investments;
– Legal
regulation of foreign trade activity.
As
far as the forms of sanctions for the economic crimes are concerned, world
practice indicates the ineffectiveness of the imposition of money penalties,
since they are shifted on the third persons – users and shareholders.
In criminal trial
sphere it is necessary to significantly
strengthen the possibility of the confiscation of the illegally acquired
property in order to make accomplishment of the corresponding crimes
“economically unprofitable”.
The
contraction of regulating activity of states in the economy must not indicate
the displacement of state law-enforcement measures. Furthermore,
law-enforcement activity of states must even be strengthened. At the same time,
the illegal activity of state special services to reveal the sources and
neutralize the threats inevitably implicates special services into the
competitive struggle. This presents serious threat from the point of view of
the criminalization of most law-enforcement activity.
It is expedient to point out the following directions of the
system formation for maintenance of safety of economic system and its stable
functioning:
1. Improvement
of the state- legal regulation of enterprise activity and its protection.
2. Improvement
of the activity of state law-enforcement agencies.
3. Judicial
protection of rights and legitimate interests of managing subjects.
4. Insurance
of commercial risks.
5. Development
of private security- detective activity, a professional training and the
development of the programs of economic safety.
6. Information-
analytical guarantee of enterprise activity, management of investment and
commercial risks.
Therefore,
to reliably and effectively counteract the shadow economy system it is
necessary to accomplish the political system providing economic safety, which,
in our view, must include both the creation of favorable conditions for the
economic activity and complex of actions for the realization of the equal
rights of the state and private ownership.