Analysis of the Presence of Criminal Offenses in the Field of the Shadow Economy in Serbia

2021 ◽  
Vol 19 (1) ◽  
pp. 131-147
Author(s):  
Snezana Knezevic ◽  
Dragan Cvetkovic ◽  
Marija Micovic ◽  
Aleksandra Mitrović ◽  
Stefan Milojević
Keyword(s):  
Economic Activity ◽  
Shadow Economy ◽  
Economic Crime ◽  
Material Damage ◽  
Structure And Dynamics ◽  
Criminal Offenses ◽  
The Republic ◽  
Almost All ◽  
Budget Revenue

The shadow economy offenses are a group of offenses with a wide variety of manifestations occurring in almost all areas of economic activity. The shadow economy, as a special form of economic crime, is increasingly disrupting the smooth functioning of the economy, but also causing significant material damage to society. The Republic of Serbia is making efforts to curb the shadow economy, which significantly reduces its budget revenue. In this paper, after conceptual determination of the shadow economy phenomena in the literature review, determining the causes and manifestations of crimes in the field of the shadow economy, we will analyze their volume, structure and dynamics, as well as their participation in the mass of total, i.e. economic crime in the Republic of Serbia from 2006 to in 2018. The aim of this paper is to emphasize the extreme importance of more appropriate involvement of competent authorities in order to combat this type of crime in modern economies by analyzing the causes and effects as well as the dynamics of this phenomenon.

scholarly journals THE CAUSES AND CONDITIONS OF CRIME IN THE FIELD OF ECONOMY

2021 ◽  
pp. 348-363
Author(s):  
S. Denysov ◽  
Yu. Filei
Keyword(s):  
Criminal Behavior ◽  
Criminal Activity ◽  
Economic Crime ◽  
Social Characteristics ◽  
Economic Relations ◽  
The People ◽  
Criminal Offenses ◽  
Leading Position ◽  
The Media ◽  
Almost All

The article examines the issue of combating criminal offenses in the field of economics. It is emphasized that economic crime is caused by destructive tendencies in the development of market relations in the economy and social sphere. Lack of real protection of legitimate economic relations, lag of law-making activity from the needs of economic practice, unsystematic adoption of legal acts concerning certain elements of the economic system. Recently, there has been a process of merging economic and criminal offenses, as well as merging with organized crime. Penetrating into various spheres of the economy, criminal associations seek not only to establish control over the activities of specific enterprises but also to create their own structures capable of occupying a leading position in the infrastructure of individual industries. The intellectual level of criminal activity increases, the scope, and methods of encroachment expand. The reasons for committing mercenary crimes in the economic sphere are both objective and subjective. Thus, in the determination of crime involved both biological and social characteristics of man. An economic criminal does not perceive himself as a criminal, although he admits that he is breaking the law. The problem here is that the media is very one-sided coverage of the image of the traditional criminal, as well as the fact that economically criminal behavior is difficult at first glance to distinguish from socially obedient. Economic criminals justify their crimes by committing them with the tacit consent or approval of public opinion. They deny causing harm to citizens, and also claim that almost all businessmen do the same. If the profit significantly exceeds the possible punishment, then such a crime becomes profitable. Criminal behavior should not be economically or socially profitable. At the same time, it is important to improve the economic and social living conditions of the people.

scholarly journals FORMATION OF BACKBONE PROJECTS IN THE INDUSTRY OF A REGION

2021 ◽  
Vol 31 (5) ◽  
pp. 756-761
Author(s):  
R.F. Gataullin ◽  
E.R. Chuvashaeva
Keyword(s):  
Economic Activity ◽  
Decisive Role ◽  
Territorial Development ◽  
Industrial Enterprises ◽  
Regulatory Documents ◽  
Republic Of Bashkortostan ◽  
Socio Economic Development ◽  
The Republic ◽  
Definition Of

Industry occupies a special place among the types of economic activity in any region. Projects for the development of backbone industrial enterprises in regions play a decisive role in the formation of their production specialization. Hence, the transition to project management in the development of regions most often means the implementation of appropriate measures in industry. The paper gives a definition of systemic projects, shows the conditions for their implementation, depending on the purpose of implementation and significance. The place of backbone projects in the development of industrial centers of the Republic of Bashkortostan is shown. Discrepancies are revealed in the list of projects included in the Strategy of Socio-Economic Development of the Republic of Bashkortostan, cities and municipal districts and in other regulatory documents aimed at accelerating territorial development. The solution of the following tasks is considered: determination of trends and patterns in the development of industry in the regions; identification of the main requirements for projects to develop industry in the regions of the country; survey of the existing package of projects for the development of this industry in Bashkiria; proposals for backbone projects in the industry of the republic. The implementation of projects takes place in different municipal regions and municipalities in different ways. In the Republic of Bashkortostan, more than 80 % of industrial production is concentrated in four cities - Ufa, Salavat, Sterlitamak and Neftekamsk. They also account for most of the investments. At the same time, investments in these cities enjoy all kinds of benefits. It was proposed to strengthen the benefits for projects located outside the zone of traditional industrial location and for new types of activities for the republic.

STATISTICAL ANALYSIS OF THE STRUCTURE AND DYNAMICS OF THE TAX DEBT OF THE CONSOLIDATED BUDGET OF THE REPUBLIC OF NORTH OSSETIA ALANIA

2021 ◽  
Vol 1 (11) ◽  
pp. 124-129
Author(s):  
Alina K. Morgoeva ◽  
◽  
Kheda M. Musaeva ◽  
Keyword(s):  
Statistical Analysis ◽  
Economic Activity ◽  
Financial Resources ◽  
Structure And Dynamics ◽  
Economic Climate ◽  
Destabilizing Factors ◽  
The Republic ◽  
Regional Product ◽  
State Programs ◽  
North Ossetia

The article is devoted to the statistical analysis of the structure and dynamics of the tax debt of the consolidated budget of the Republic of North Ossetia – Alania (RSO – Alania). The issue raised is particularly relevant in the current realities, since the risk of tax arrears is one of the significant destabilizing factors limiting the amount of financial resources for the implementation of state programs. The analysis of tax arrears for a three-year period in the republic was carried out. The structure of debts is considered, which makes it possible to assess the level of effectiveness of control and supervisory measures. Based on the indicators of gross regional product and tax revenues, the tax burden by type of economic activity is analyzed, which helps to assess the economic climate of the region and its investment attractiveness.

Criminological analysis of determinants of criminal behavior

2021 ◽  
Vol 5 (S4) ◽  
pp. 1483-1499
Author(s):  
Maksym Zabarniy ◽  
Vasyl Topchii ◽  
Tatiana Korniakova ◽  
Oksana Topchii ◽  
Vitalii Topchii
Keyword(s):  
Criminal Behavior ◽  
Criminal Cases ◽  
Criminal Offenses ◽  
Illegal Acts ◽  
Almost All ◽  
Criminal Conduct ◽  
Criminological Theories ◽  
Criminological Analysis ◽  
Case Basis

This article analyzes the process of determination of criminal conduct. The authors argue that the reasons for criminal conduct are individual and can vary significantly on a case-by-case basis. Its dependence on both biological and social factors is stated. The combination of pathological heredity, social environment, political and economic factors can cause criminal behavior. At the same time, the psychological aspects of illegal acts are taken into account within almost all criminological theories to a greater or lesser extent. Criminal behavior is always demonstrated only by an individual and, above all, it is a manifestation of psychological deformities, expressed in the phenomenon of criminogenic contamination. Therefore, understanding its essence will better determine the nature of the warning influence. As a result, it is possible to answer several questions about the determination and nature of criminal behavior, the reasons for the commission of criminal offenses, the peculiarities of the functioning of the mental sphere, psychological problems, complexes, etc. This information helps to optimize methods of crime prevention, provide for further actions of serial criminals, help in the identification of offenders and the investigation of criminal cases.

Problematic aspects of the classification of food flavorings for customs purposes

2021 ◽  
pp. 117-126
Author(s):  
D.V. Krishtafovich ◽  
K.M. Televko
Keyword(s):  
Economic Activity ◽  
Food Products ◽  
Regulatory Documents ◽  
Eurasian Economic Union ◽  
Food Market ◽  
Economic Union ◽  
Almost All

This article highlights the problems associated with the peculiarity of the classifi cation of food flavorings in accordance with the commodity nomenclature of foreign economic activity of the Eurasian Economic Union. As it is known, food flavorings are now becoming increasingly important: they are massively added to almost all food products on the modern food market to improve the properties of these products: to add, change or enhance taste (aroma). In this regard, there is a need to unify regulatory documents for their classification, which directly affects the determination of the reliable code of the EAEU Commodity Nomenclature of Foreign Economic Activity and the corresponding customs duty rate.

scholarly journals ŠEŠĖLINĘ EKONOMIKĄ LEMIANČIŲ VEIKSNIŲ TYRIMAS / FACTORS THAT DETERMINE SHADOW ECONOMY IN LITHUANIA AND EUROPE

2019 ◽  
Vol 11 (0) ◽  
pp. 1-7
Author(s):  
Miglė Kazimieraitytė ◽  
Viktorija Skvarciany
Keyword(s):  
Economic Activity ◽  
Shadow Economy ◽  
Scientific Literature ◽  
Negative Impact ◽  
Average Salary ◽  
State Revenue ◽  
Factors Influencing ◽  
The Social ◽  
Research Analysis ◽  
Budget Revenue

The problem of the shadow economy exists in the majority of countries and, depending on its scale, affects the economic development of the state, the social well­being of companies and the population and the country’s policy. This economy distorts competition, has a negative impact on the country’s tax system and its structure and the distribution of state revenue becomes unregulated and distorted. This economic activity alters official statistics so a policy based on it can become simply irrational and ineffective. All this leads to a change in government­funded general budget revenue and slows down the country’s economic growth. The purpose of this article is to identify and evaluate the factors that influence the shadow economy in Lithuania and across Europe. Objectives: to analyse the factors influencing the shadow economy after the analysis of the scientific literature, to develop a methodology that will be used for the assessment of the shadow economy factors, based on the presented methodology prepare calculations about the estimation of shadow economy factors. The following methods were used for the research: analysis of scientific literature, correlation, pair regression and multiple regression analysis. The results have shown that average salary, levels of poverty and corruption in the country, compulsory taxes and inflation have the greatest impact on the country’s shadow economy.

scholarly journals MODEL OF NATIONAL EDUCATION OF THE STUDENTS IN THE REPUBLIC OF KAZAKHSTAN

ASJ. ◽  
2021 ◽  
Vol 2 (56) ◽  
pp. 19-25
Author(s):  
K. Zhampeisova
Keyword(s):  
Human Activities ◽  
Strong Influence ◽  
Modern World ◽  
Information Flows ◽  
Training And Education ◽  
National Education ◽  
The Republic ◽  
Almost All

The objective processes happening in the modern world and expansion of the information flows, affecting almost all areas of human activities, have a strong influence on the determination of the content of training and education of the students in Kazakhstan, in particular, national education. 

scholarly journals THE IMPACT OF THE COVID-19 PANDEMIC ON THE ECONOMIC ACTIVITY OF THE REPUBLIC OF NORTHERN MACEDONIA

2020 ◽  
Vol 2 (7) ◽  
pp. 240-245
Author(s):  
Mahije Mustafi ◽  
Sulbije Memeti Karemani
Keyword(s):  
Economic Activity ◽  
Social Stability ◽  
Administrative Capacity ◽  
Eu Membership ◽  
Government Aid ◽  
Starting Point ◽  
The Republic ◽  
Almost All ◽  
The Impact

COVID-19 not only endangers human health but also hits hard on the economy. Isolation and paralysis of public life hits the economies of every country. Before analyzing the links between COVID-19 and the possible economic crisis, we can say that the crises in capitalism are inherent and the virus should be seen as a spark which accelerates the turbines that shake the system. However, while insufficient to predict the extent of the damage that COVID-19 could do to the economy, this starting point is sufficient to anticipate the chain effects. The immediate effect of all these restrictions is the decline in economic activity, which results in declining production and rising prices. We can say that there is a direct cause-and-effect correlation between the virus and the crisis. The economy of the Republic of Northern Macedonia has been hit hard by the Covid 19. pandemic. These six months have paralyzed almost all sectors of the economy in the country. Government aid packages were more social while those for business still remain unused. Companies in northern Macedonia have already been severely affected. The closure of many businesses is accompanied by the dismissal of many workers, which is also associated with a social crisis.Growth in the country for 2020 is projected to be between -1.4 and -3.2 percent - which provides a baseline and unfavorable scenario due to the high uncertainty brought about by the pandemic. In Northern Macedonia, improving governance and strengthening institutions are long-term policies that can address the main causes of continued emigration, in order to maintain a skilled workforce. This can be achieved by accelerating job creation, promoting the private sector, investing in higher education and increasing opportunities for women in the economy. The capital of the diaspora influences the maintenance of social stability and the reduction of poverty in Macedonia and in the future the state should take it more seriously the investments of the diaspora. Weak administrative capacity can cancel the implementation of reforms as well as large critical projects implemented with state guarantees. Political instability and insufficient reform progress could reduce investor confidence. Northern Macedonia's accession to NATO and the official invitation of the EU Council to open negotiations for EU membership should help accelerate the recovery.

Time and Latitude in South Africa

1972 ◽  
Vol 1 ◽  
pp. 27-38
Author(s):  
J. Hers
Keyword(s):  
South Africa ◽  
Cape Town ◽  
Astronomical Observations ◽  
Royal Observatory ◽  
The Republic ◽  
Astronomical Determination ◽  
Limited Accuracy ◽  
Better Than

In South Africa the modern outlook towards time may be said to have started in 1948. Both the two major observatories, The Royal Observatory in Cape Town and the Union Observatory (now known as the Republic Observatory) in Johannesburg had, of course, been involved in the astronomical determination of time almost from their inception, and the Johannesburg Observatory has been responsible for the official time of South Africa since 1908. However the pendulum clocks then in use could not be relied on to provide an accuracy better than about 1/10 second, which was of the same order as that of the astronomical observations. It is doubtful if much use was made of even this limited accuracy outside the two observatories, and although there may – occasionally have been a demand for more accurate time, it was certainly not voiced.

ІНТЕРПРЕТАЦІЯ КАТЕГОРІЇ РОЗВИТКУ В СУЧАСНІЙ ПСИХОЛОГІЇ

1970 ◽  
Vol 8 (1) ◽  
pp. 22-30
Author(s):  
Анжеліка Шамне
Keyword(s):  
Cultural Context ◽  
Developmental Psychology ◽  
Structure And Dynamics ◽  
Modern Psychology ◽  
Development Site ◽  
Approaches To Study ◽  
Methodological Approaches ◽  
Self Motion

У статті розглянуто сучасні підходи до інтерпретації категорії розвитку, розкрито теоретичні  та методологічні підходи до вивчення категорії розвитку у сучасній психології, визначено її психологічний  зміст,   моделі,   структуру   та   динаміку.   Категорія   розвитку   розглядається   як   епіцентр   наукової  проблематики у психології та як поняття інтегративного типу. Розвиток проаналізовано як категорію,  явище і проблему психології розвитку в різних аспектах аналізу. Розглянуто місце розвитку в системі  споріднених психологічних понять. У статті також аналізуються психологічні аспекти теоретичних та  методологічних  постнекласичних  тенденцій  вивчення  природи,  характеру  та  визначення  психічного  розвитку. Постнекласична парадигма та плюралістична методологія пізнання визначають розмитість  дисциплінарної мови  та  врахування  ролі  соціокультурного  контексту  при  вивченні  психологічних явищ.  Важливими тенденціями сучасного теоретико-методологічного стану психологічних досліджень розвитку  також є визнання неефективності моністичного підходу до його вивчення, взаємозв'язок теоретичних ідей  та   спроби   створення   метатеоретичних   схем,   постнекласичне   розуміння   розвитку   як   принципово  незавершеного   процесу   саморуху,   актуалізація   антропологічного   діапазону   проблем   та   посилення  спрямованості на роль культурного контексту в дослідженні розвитку людини.  The article deals with the modern approaches to the interpretation of the category of development, reveals  the theoretical and methodological approaches to study of development in modern psychology, its psychological  content, patterns, structure and dynamics. Category of development is viewed as an epicenter of scientific issues in  modern  psychology  and  the  concept  of  the  integrative  type.  Category  of  development  is  considered  as  the  phenomenon  and  the  problem  of  developmental  psychology  in  various  aspects  of  the  analysis.  Analyzed  the  development site in the related psychological concepts. The article analyzes the psychological aspects of theoretical  and methodological postnonclassical contemporary trends in the study of nature, character, and determination of  mental  development.  Postnonclassical  paradigm  and  pluralistic  methodology  of  knowledge  determine  the  disciplinary blurring and increase of the role of the analysis of socio-cultural context in the study of psychological  phenomenon. The important tendencies of modern theoretical and methodological state of psychological researches  of development are facts of inefficiency of the monistic approach to its study, interconnection of theoretical ideas  and   attempts   of  creating   metatheoretical   schemes,   postnonclassical   understanding   of   development   as   a  fundamentally  uncompleted  process  of  self-motion,  actualization  of  anthropological  range  of  problems  and  strengthening of focus on the role of cultural context in research of human development.   

Sign in / Sign up

Export Citation Format

Share Document