scholarly journals SHADOW EMPLOYMENT IN EASTERN EUROPE: PRACTICAL ASPECTS OF EVALUATION AND COUNTERACTION

2019 ◽  
Vol 20 (0) ◽  
pp. 485-491
Author(s):  
Marta Kopytko ◽  
Anna Pazieieva ◽  
Andrii Khorosheniuk ◽  
Mykhailo Matviienko ◽  
Мariya Vinichuk
Keyword(s):  
Labor Market ◽  
Eastern Europe ◽  
Informal Economy ◽  
Tax Evasion ◽  
Standard Of Living ◽  
Alternative Methods ◽  
Economic Systems ◽  
Strategic Control ◽  
Labor Migrants ◽  
The Impact

The paper outlines the main problems of shadowing of the labor market in Eastern Europe on the example of Ukraine and explores the factors that have a direct impact on them. A comparative analysis of the most widespread methods of tax evasion in Ukraine has been conducted. Using the software package MS Excel and CurveExpert 5.0, a study was made of the dynamics of the population employed in the informal economy during the period from 2001 to 2018; the impact of the level of labor market shadowing on the standard of living of the population of Ukraine, as well as the dynamics of the volume of remittances of labor migrants to Ukraine. The level of employment of the population in the informal sector of the economy is analyzed. It is proposed one of the alternative methods of economical and mathematical nature, with the help of which it is possible to conduct researches of the imbalance of economic systems, the construction of a mathematical model of balance on the basis of modeling of a small group using the graph theory, which will enable to carry out tactical and strategic control over the interaction of the main categories of the population in the labor market.

scholarly journals Scale of Tax Frauds as A Threat to the State's Financial Security

2021 ◽  
Vol 18 ◽  
pp. 190-198
Author(s):  
Monika Pasternak-Malicka
Keyword(s):  
Informal Economy ◽  
Tax Evasion ◽  
Statistical Data ◽  
Direct Method ◽  
Basic Element ◽  
The State ◽  
Tax Law ◽  
Linear Regression Method ◽  
The Impact ◽  
The Relationship

The objective of the paper is an attempt to assess the impact of the scale of tax frauds on thefinancial security of the state. In the paper one tried to assess the relationship between the level ofinformal economy and the fiscal income of the state, but also, based on the survey research, to indicatewhether unethical attitudes of taxpayers meet with social consent and constitute an incentive to bypassthe tax law. Methodology: Achieving the goal required the use of descriptive and statistical methods,in particular the linear regression method. The direct method - questionnaire was also applied. Results:In the paper the essence of the informal economy in the years 1994-2018, as well as the ethicaldeterminants of tax evasion in the light of the author's own research from 2007-2020 were discussed.Based on statistical data, an attempt was made to assess the impact of the informal economy,understood as evasion of fiscal obligations, on tax revenues in Poland, based on the linear regressionmethod. The scope of the phenomenon of tax pathology as the basic element of the shadow economyand its impact on the level of tax income seems to be confirmed by the relationship shown by themethod of estimating the expected value - variable, which showed that the shadow economy,calculated according to F. Schneider's estimates, was a factor in 94% determining the level of taxrevenues in the years 2000-2017.

scholarly journals COVID-19 PANDEMIC’S IMPACT ON THE LABOUR MARKETS OF ASEAN MEMBER STATES (REVIEW)

2021 ◽  
pp. 141-153
Author(s):  
Olga Pryazhnikova ◽  
Keyword(s):  
Labor Market ◽  
Labor Markets ◽  
Informal Sector ◽  
Economic Activity ◽  
Labour Markets ◽  
Vulnerable Groups ◽  
Labor Migrants ◽  
Asean Member ◽  
Asean Countries ◽  
The Impact

The review examines the implications of the impact of the COVID-19 pandemic on the labor markets of ASEAN countries. Shows that measures to contain the spread of COVID-19, taken by the governments of the alliance countries, such as lockdowns and isolation, have led to a decrease in economic activity and in employment. Notes that the most vulnerable groups in the labor market of the ASEAN countries in the context of the crisis provoked by COVID-19 are labor migrants and persons employed in the informal sector of the economy.

scholarly journals Transformation of processes of external labor migration during the spread of the COVID-19 infection

POPULATION ◽  
2020 ◽  
Vol 23 (4) ◽  
pp. 161-171
Author(s):  
Evgeny Krasinets ◽  
Irina Gerasimova
Keyword(s):  
Labor Market ◽  
Russian Federation ◽  
Labor Migration ◽  
Control Mechanisms ◽  
Highly Qualified ◽  
Labor Migrants ◽  
Coronavirus Infection ◽  
The Russian Federation ◽  
The Government ◽  
The Impact

The article deals with the impact of external labor migration on the balance of the labor market in the Russian Federation. The main emphasis is placed on the need to monitor the migration situation and taking timely "migration" measures by the Government of the Russian Federation based on its results. The migration component is presented in strategic planning documents and correlated with the socio-economic development of the Russian Federation. At this moment, against the background of the current unfavorable epidemiological situation caused by the spread of a new coronavirus infection (COVID-19), the Government of the Russian Federation is taking a number of measures to prevent the spread of COVID-19, including those in the field of migration. The article analyzes the current measures preventing departure of labor migrants staying in the Russian Federation and other categories of foreign citizens who have arrived for the purposes other than work in the "shadow sector" of the labor market. It shows the present state of external labor migration by analyzing statistical and informational data, as well as possible risks in the implementation of social and labor relations. Sectors of the economy have been identified that may experience a shortage of labor resources as a result of the implementation of measures to prevent the spread of coronavirus infection. Dependence of the sphere of external labor migration on macroeconomic, international and political factors is stated. Particular attention in the article is paid to the institute of highly qualified specialists (HQS). The need was expressed to improve the procedure for attracting foreign citizens to work on the territory of the Russian Federation as HQS, to set additional criteria for their selection, to introduce an advance payment of income tax on HQS and to increase employers' liability for violation of the established procedure in this area, including the need to diversify control mechanisms for employers who attract foreign citizens as highly qualified specialists.

LABOR MIGRANTS IN RUSSIA DURING THE CORONAVIRUS PANDEMIC

2021 ◽  
pp. 83-90
Author(s):  
Evgeny S. Krasinets ◽  
Keyword(s):  
Labor Market ◽  
Labor Migration ◽  
Migration Policy ◽  
Foreign Workers ◽  
Sociological Research ◽  
Employment Policy ◽  
Labor Migrants ◽  
International Labor ◽  
The Impact

The article is devoted to the study of the impact of the coronavirus pandemic on international labor migration in modern Russia. Based on the use of official statistics and the results of sociological research, the impact of the COVID-19 epidemic on the recruitment and use of foreign workers is considered. Current and long-term strategies of labor migrants ' behavior in the domestic labor market are revealed. Special attention is paid to solving problems in the field of regulating labor immigration flows in the context of the way out of the stagnation and overcoming the consequences of coronavirus. The results of the study may be of interest to Russian authorities at the Federal and regional levels in the development and implementation of state migration policy and employment policy in the labor market.

Strategies for Effective Adaptation

2020 ◽  
pp. 116-135
Author(s):  
Maria Pitukhina
Keyword(s):  
Labor Market ◽  
Eastern Europe ◽  
Labor Markets ◽  
Migration Policy ◽  
Nordic Countries ◽  
Baltic States ◽  
Labor Migrants ◽  
Principal Role ◽  
Social Challenges ◽  
Central Eastern Europe

This chapter deals with the OECD migration policy and its strong points that were revealed in the last 20 years. The author also explains how the OECD migration policy responds to technological, economic, and social challenges. In effective adaptation of foreign migrants, the principal role is mainly assigned to monitoring of the OECD member states. The outstanding practices of the latter turned out to be highly important for shaping the migration policies of other countries' migration. This chapter also shows the examples of the labor migrants' adaptation in the OECD labor market, particularly, a bottleneck vacancies analysis of the Nordic countries, Baltic States, and Central Eastern Europe. Institutions, traditions and employability are extremely important parameters for migrants' adaptation for labor markets.

Natural environment and human activity

2021 ◽  
Author(s):  
Viktor Hodakov
Keyword(s):  
Information Security ◽  
Eastern Europe ◽  
Natural Environment ◽  
Information Technologies ◽  
Climatic Factors ◽  
Human Life ◽  
Climatic Conditions ◽  
The State ◽  
Economic Systems ◽  
The Impact

The monograph describes the influence of the natural environment and its natural and climatic conditions on human life and socio-economic systems, which are considered as regions, territories of Eastern Europe. The natural and climatic factors (PCFs) characterizing the natural environment of Eastern Europe (Russia and Ukraine) and Western (England and France) are considered. Eastern Europe is in the zone of negative PCFs, close to critical. The influence of the PCF on the vital activity of the state and man is systematically described: mentality, systemic thinking, human health, ensuring the safety of life, sustainability of development, agricultural production, housing and communal services, construction, industry, information security, parrying of the PCF, the influence of the PCF on the development of science and education. Climate change trends at the global and regional levels are also described. Estimates of the impact of the PCF on the economy of the state and regions, recommendations on the adaptation of the economy to the PCF, the relationship of information security and information about the PCF, information technologies for assessing the sustainability of development and investment attractiveness of territories, conceptual foundations of state anti-crisis management of socio-economic systems are presented. It is intended for researchers, teachers, postgraduates, students specializing in the field of life safety, computer ecological and economic monitoring. It can be used to educate society in the field of the natural environment and its natural and climatic conditions.

scholarly journals RESEARCH OF LABOR MARKET IN UKRAINE AND RECIPIENT COUNTRIES OF UKRAINIAN LABOR MIGRANTS IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

2021 ◽  
Author(s):  
Liana Chernobay ◽  
Tetyana Yasinska ◽  
Olena Kuziv
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Labor Market ◽  
Unemployment Rate ◽  
Migrant Workers ◽  
Labor Migration ◽  
Productivity Index ◽  
Labor Migrants ◽  
Female Population ◽  
The Impact

The article applies a comprehensive approach to the research of the impact of labor migration on the implementation of Sustainable Development Goals 8 "Decent work and economic growth", which is based on the theory of labor migration and the concept of sustainable development; a system of indicators describing the problems in the labor market of the country of origin of migrant workers is proposed. As a result of the research, a system of indicators was proposed, which includes four groups that meet the current problems in the labor market of Ukraine. Using the proposed system of indicators, we investigated the impact of labor migration on the current problems of the labor market of Ukraine, which include: 1) the inconsistency of skills of job seekers to the requirements set by employers; 2) low productivity; 3) population reduction and aging; 4) low level of women's participation in the labor force. These problems were researched on the example of Ukraine and the recipient countries of Ukrainian labor migrants (in Poland, the Russian Federation and Italy). As part of the analysis of the first problem, the following indicators were researched: the level of coverage of the population with higher education, the unemployment rate, the share of those employed with higher education. To address the second problem, the labor productivity index and the competitiveness index were used, namely its sub-index "labor market efficiency". The third problem was analyzed using indicators of natural growth, population decline, 65+ age, life expectancy and Lancet aging rating. To analyze the fourth problem, the proportions of the employed female population, the level of wages and the unemployment rate of women and women were used in comparison with similar indicators of men. This system can be successfully used for comparative analysis of labor market characteristics of donor countries and recipient countries of migrant workers. We concluded that labor migration is more effective and can contribute to the implementation of Goal 8 if it is considered a temporary phenomenon and is followed by the return of migrant workers to their homeland. In this case, Ukraine will be able to take advantage of foreign experience, knowledge and skills, which will increase productivity, reduce unemployment, increase the share of the employed women.

scholarly journals The Impact of Electronic Taxation on Tax Auditing: The Case of Turkey

2017 ◽  
Author(s):  
Tuğçe Uzun Kocamış ◽  
H. Muhammet Kekeç
Keyword(s):  
Information Technology ◽  
Informal Economy ◽  
Tax Evasion ◽  
Information Technologies ◽  
Internet Technology ◽  
Commercial Activities ◽  
The World ◽  
Tax Audit ◽  
The Impact

The advances in information and information technology provide companies with both speed and optimal benefit by using the internet intensively for every stage of their commercial activities and for all kinds of transactions. In order to reduce tax losses, it is necessary to utilize information technologies to develop new audit methods and techniques and to follow new practices in the world. It has become compulsory for public institutions to keep pace with the evolving information technology and to form the necessary information infrastructure. E-applications prevent tax evasion and ensure tax incomes of countries not only to increase the quality of public service but also increase the taxpayer's transaction speed. With the transfer of taxpayers to electronic book and electronic document in order to conduct an effective tax audit and to obtain tax revenue studies on the establishment of a structure that is effective, fast working and using computer technologies well in the struggle with the informal economy are carried out by the tax administration. In our work, electronic tax applications and tax audit in Turkey are explained under general headings and the process of transition to electronic tax audit is taken as basis on the basis of applications in the world. As a result, the contribution of computer and internet technology to the effectiveness of tax audit is an unquestionable reality.

scholarly journals Financial Frictions and Firm Informality

2020 ◽  
Vol 20 (211) ◽  
Author(s):  
Luis Franjo ◽  
Nathalie Pouokam ◽  
Francesco Turino
Keyword(s):  
Informal Economy ◽  
Tax Evasion ◽  
Occupational Choice ◽  
Financial Frictions ◽  
Financial Deepening ◽  
The One ◽  
High Level ◽  
The Impact ◽  
Progressive Income Taxation ◽  
Different Levels

In this paper we build a model of occupational choice with informal production and progressive income taxation. We calibrate the model to the Brazilian economy to evaluate the impact of removing financial frictions on informality. We find that financial deepening leads to a drop in the size of the informal sector (from 37 percent to 22 percent of official GDP), to an increase in measured TFP (by 4 percent), to an increase in official GDP (by 27 percent), to a decrease in tax evasion (by 17 percent) and to an increase in fiscal revenues (by 15 percent). When assessing the response of this policy at different levels of financial development, we find a non-linear relationship between the credit-to-GDP ratio on the one hand, and either the size of the informal economy, or GDP per capita on the other hand. We test these features with cross-country data and find evidence in favor of both types of non-linearity. We also investigate changes in the income tax progressitivity as an alternative policy and find it to be more effective in countries with a medium to high level of financial markets development.

THE INFLUENCE OF DIGITALIZATION ON THE GLOBAL PROFESSIONAL TRANSFORMATION OF THE LABOR FORCE

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 92-98
Author(s):  
Anatolii RUMIANTSEV ◽  
Tetiana KOVBYCH ◽  
Keyword(s):  
Labor Market ◽  
Labor Force ◽  
Informal Economy ◽  
Social Life ◽  
Skilled Workers ◽  
Structural Problems ◽  
International Trends ◽  
Wide Range ◽  
The Impact ◽  
Professional Transformation

The article considers the main directions of the impact of digitalization on the global professional transformation of the workforce. The main attention is paid to structural problems of employment, labor market reform and its segmentation, consequences of introduction of automatic telephone systems, computer automation of production, processes of interaction of virtual workers, expansion of electronic workplaces, gender tendencies in digitalization of labor force and electronic work tools. Actions to eliminate illegal migration and reduce the share of the informal economy are considered and proposed. In the process of global professional transformation of the labor force, the system of values changes, material things are replaced by intangible ones. Informatization and intellectualization of the economy and social life is becoming a major driver that requires highly educated, highly skilled workers, as well as favorable ways to create favorable conditions for the optimal functioning of the single labor market. After all, the transformation of the labor market in the world depends on the influence of a wide range of factors and is characterized by a number of features. The change in demand for labor is determined by structural changes in national economies, the development of which is largely due to the deepening of globalization processes. Transformational processes in the international labor market and changes in the structure of employment remain little studied, and therefore are quite relevant today. Particular scientific attention needs to be paid to issues that are directly related to the assessment of qualitative changes in the functioning of the labor force and reflect the current international trends in its genesis in the context of digitalization. Theoretical and factual basis of this research is also the peculiarities of regulation and operation of the labor market in the most developed integration group such as the European Union (EU). First of all, the significant increase in the number of normative and legal documents regulating the legal basis for the use of the labor market in the EU countries and aimed at its reform is noteworthy.

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