scholarly journals UNDERGROUND ECONOMY DALAM SEBUAH PERSPEKTIF

2020 ◽  
Vol 2 (2) ◽  
pp. 1-8
Author(s):  
Aloysius Hari Kristianto ◽  
Dedy ◽  
Bona Fentura
Keyword(s):  
Economic Activity ◽  
Shadow Economy ◽  
Good Governance ◽  
Empirical Studies ◽  
Underground Economy ◽  
Economic Activities ◽  
Goods And Services ◽  
Labor Market Regulations ◽  
The Impact

This article aims to describe the activities of underground economic actors. This article is a literature review of several empirical studies in Indonesia and the world in examining or resolving the impact of the existence of these economic activities. There are several terms used in each country from the underground economy, such as black economy, shadow economy and unofficial economy. Every country, both developed and developing countries, have experienced underground economic activity that continues to increase so that biased measurement often occurs, which is caused by indicators of underground economy that cannot be measured clearly and this economic activity can harm state revenues. The driving force of the underground economy is an increase in the tax burden (directly or indirectly), combined with labor market regulations and the quality of public goods and services, as well as properly measured economic conditions. The need for systematic oversight to reduce the number of corruption by providing convenience to the community through the E-Government program as a direction for the creation of Good Governance..

The specifics of shadow economic activity in Russia

2020 ◽  
Vol 19 (10) ◽  
pp. 1896-1915
Author(s):  
E.R. Ermakova ◽  
O.M. Lizina
Keyword(s):  
Economic Activity ◽  
Shadow Economy ◽  
Integrated Approach ◽  
Economic Activities ◽  
Reproductive Process ◽  
Scientific Methods ◽  
Current Period ◽  
Russian Economy ◽  
Analysis And Synthesis ◽  
The Impact

Subject. The article addresses the specifics of shadow economic activities in reformed Russia in the context of systemic transformations. Objectives. We focus on determining the role of shadow economy in the reproductive process, identifying and understanding the specifics of underground economic activity of the Russian economy. Methods. The study rests on general scientific methods (scientific abstraction, unity of historical and logical, analysis and synthesis, induction and deduction, comparison and analogy) and special methods of cognition (monetary methods). We employ the systems and integrated approach. The official statistics, regulations, works of leading researchers on shadow economy expansion, resources of reference and legal systems like Garant and ConsultantPlus serve as the study's information base. Results. We present a retrospective rapid analysis of the extent of shadow economic activity in the domestic economy, establishing the relationships with the processes that take place at different stages of the country's development. We also reveal the specifics of shadow economy relations in Russia, factors that play a key role in expansion for a particular period, a shift to another form of shadow economy. The study characterizes the current period of development, assesses the impact of external shocks on shadow economy expansion. Conclusions. The current period is characterized by the digitization of shadow relations, the shift of corruption to the upper echelons of power, the continued outflow of capital abroad, and increased penalties for underground activities.

scholarly journals Dualistic Approach to a Comprehensive Analysis of the Impact of Shadowed Economic Activity

2021 ◽  
Vol 4 (519) ◽  
pp. 23-29
Author(s):  
Y. O. Herasymova ◽  
Keyword(s):  
Economic Growth ◽  
Economic Activity ◽  
Empirical Studies ◽  
Positive Influence ◽  
Comprehensive Analysis ◽  
Structural Deformation ◽  
Goods And Services ◽  
Public Consumption ◽  
The Impact ◽  
Dualistic Approach

The current theoretical and empirical studies do not provide an unambiguous valuation of the nature of the impact of the shadow (or informal) sector of the economy on the dynamics of macro-economic growth of countries and regions. The shadow economy is characterized by clearly defined dualism, which acquires its concentrated expression in performing its double role in the development of the socio-economic system of society. On the one hand, it has a positive influence on the macro-economic growth of many countries, overcoming population poverty and socio-humanitarian backwardness; but on the other hand, it significantly exacerbates socio-economic, financial, tax-administrative and other problems that significantly hamper the scientific, technical, innovative and humanitarian progress of many countries over the world. Dualistic approach to a comprehensive analysis of the impact of shadowed economic activity on the structural dynamics of national and global development allows to clearly specify its threats and dangers. There is no doubt that the shadowing of economic activity leads to significant violations of the functioning of the national social sectors of the States for the following reasons: deepening asymmetry in the regional and intra-country distribution of income; carrying out socially unfair privatization of the State-owned objects; expansion of illegal production of goods and services, as well as structural deformation of public consumption. This not only causes an increase in the economies of different States of social instability and deepening of the intra-country asymmetry in the distribution of incomes of different groups of the population, but also sufficiently reduces the effectiveness of the instrumentarium used by their national governments to respond promptly to permanent changes in key quantitative and qualitative parameters of socio-economic development.

scholarly journals The Impact of Human Capital on Shadow Economy in Indonesia

2020 ◽  
Vol 66 (1) ◽  
pp. 11
Author(s):  
Saraswati Saraswati ◽  
Neli Agustina
Keyword(s):  
Human Capital ◽  
Shadow Economy ◽  
Tertiary Education ◽  
Linear Regression Analysis ◽  
Participation Rate ◽  
Multiple Linear Regression Analysis ◽  
Economic Policies ◽  
Goods And Services ◽  
The Impact

Shadow economy is a market for legal and illegal goods and services that escape recording and estimation of GDP. It can cause inaccurate estimation of GDP, declining tax revenue, and less precise economic policies. Improving the quality of human capital, both in education and health dimensions, can reduce shadow economy. The research aims to estimate shadow economy and analyze the influence of the quality of human capital on shadow economy in Indonesia. Applying time series multiple linear regression analysis, the findings show that the average shadow economy in Indonesia is 28.97 percent, changes in life expectancy negatively affect changes in shadow economy, while changes in the gross participation rate of tertiary education have a positive effect.

The impact of the shadow sector of transport services on the economic development of Ukraine’s regions

2021 ◽  
Vol 93 (2) ◽  
pp. 103-115
Author(s):  
Iryna Babets ◽  
Wiesława Caputa
Keyword(s):  
Economic Development ◽  
Regression Analysis ◽  
Panel Data ◽  
Economic Activity ◽  
Shadow Economy ◽  
Economic Activities ◽  
Services Sector ◽  
Transport Services ◽  
The Impact

The article analyses aspects of illegal operations in the Ukrainian market of transport services associated with the main types of transport and their relationship with other areas of unreported economic activity. The extent of the shadow sector in the market of transport services in the regions of Ukraine in 2013-2019 was estimated by calculating the shadow economy coefficient for economic activities classified as “Transport, warehousing, postal and courier activities” using the so-called “method of unprofitable enterprises”. The correlation between the coefficient of the shadow economy in the market of transport services and the main indicators of economic development is estimated using regression analysis involving panel data for different regions of Ukraine in the period of 2013-2019. In order to improve the method of assessing the extent of the shadow economy in the transport services sector, a method is proposed which takes into account differences between volume of services provided and consumed.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

scholarly journals Conceptual framework for increasing legitimacy and trust of sustainability governance

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Inge Stupak ◽  
Maha Mansoor ◽  
C. Tattersall Smith
Keyword(s):  
Good Governance ◽  
Policy Recommendations ◽  
Economic Activities ◽  
Governance System ◽  
Governance Model ◽  
Governance Systems ◽  
Sustainability Governance ◽  
Sustainable Societies ◽  
Key Terms

AbstractWhile the quantity of sustainability governance initiatives and systems has increased dramatically, crises persist over whether specific governance systems can be trusted as legitimate regulators of the sustainability of economic activities. This paper focuses on conceptual tools to improve our understanding of these crises as well as the facilitating factors and barriers for sustainability governance to play a role in transitioning to profoundly more sustainable societies than those that currently exist. Bioenergy is used throughout the paper as an example to aid contextually in understanding the theoretical and abstract arguments. We first define eight premises upon which our argumentation is developed. We then define sustainability, sustainability transition, legitimacy, and trust as a premise for obtaining effectiveness in communication and minimising risks associated with misunderstanding key terms. We proceed to examine the literature on “good governance” in order to reflect upon what defines "good sustainability governance" and what makes governance systems successful in achieving their goals. We propose input, output, and throughput legitimacy as three principles constituting “good” sustainability governance and propose associated open-ended criteria as a basis for developing operational standards for assessing the quality of a sustainability governance system or complex. As sustainability governance systems must develop to remain relevant, we also suggest an adaptive governance model, where continuous re-evaluation of the sustainability governance system design supports the system in remaining “good” in conditions that are complex and dynamic. Finally, we pull from the literature in a broad range of sciences to propose a conceptual “governance research framework” that aims to facilitate an integrated understanding of how the design of sustainability governance systems influences the legitimacy and trust granted to them by relevant actors. The framework is intended to enhance the adaptive features of sustainability governance systems so as to allow the identification of the causes of existing and emerging sustainability governance crises and finding solutions to them. Knowledge generated from its use may form a basis for providing policy recommendations on how to practically solve complex legitimacy and trust crises related to sustainability governance.

scholarly journals Kenya’s Standard Gauge Railway Project in the Context of Theory and Practice of Regional Planning

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Leanard Otwori Juma ◽  
Fredrick Adol Gogo ◽  
Ahmed Abduletif Abdulkadr ◽  
Dénes Dávid Lóránt
Keyword(s):  
Regional Planning ◽  
Secondary Data ◽  
Theory And Practice ◽  
Economic Activities ◽  
East African ◽  
African Region ◽  
African Countries ◽  
Transportation Services ◽  
Goods And Services ◽  
The Impact

Despite most African countries having immense natural and human resources potential, the continent has mostly been lagging on matters of economic development. This scenario could primarily be attributed to weak intra-regional and inter-country trade given the poor connectivity, quality, and diversity in transportation services and infrastructure. In this regard, the governments of the greater East African Region representing Tanzania, Rwanda, Burundi, Uganda, South Sudan, Ethiopia and Kenya, therefore, mooted a coordinated vision to develop interlinked regional infrastructure in road and rail transport to allow smooth movement of goods and services.  This paper aimed to critically review the impact of the SGR development on Kenya in the context of regional planning and development. The methodology of the study was a critical review of existing literature and secondary data. Study findings indicated that the development of the (Standard Gauge Railway) SGR is in tandem with the development strategies of other East African Countries. Its development is incorporated in national spatial plans with the rail route targeting regions with viable populations and sustainable economic activities. Criticisms, however, revolve around the ballooning debt to finance infrastructural development and lack of prioritization f mega projects. In conclusion, despite the financial constraints, the SGR is viewed to significantly influence the socio-economic spheres while presenting challenges in the management of landscapes where it traverses in Kenya and the Region.

scholarly journals INFORMATION SUPPORT OF ASSESSMENT OF THE IMPACT OF BUSINESS PARTNERS IN THE CONDITIONS OF INTERNATIONAL ECONOMIC ACTIVITY

2021 ◽  
Author(s):  
Nataliia Kara ◽  
◽  
Iryna Protsyk ◽  
Keyword(s):  
International Economic ◽  
Economic Activity ◽  
Marketing Research ◽  
Growth Efficiency ◽  
Complete Information ◽  
Information Support ◽  
Economic Activities ◽  
Business Partners ◽  
Types Of Information ◽  
The Impact

The article examines the features of information support for assessing the impact of business partners in the conditions of international economic activity. Methodical and practical recommendations for the procedure and accumulation of information about the company's partners have been developed. The theoretical and methodological basis of the study there are the works of the Ukrainian and foreign scientists, regulational and legislational laws of Ukraine for information support and evaluation of partnerships of the enterprise. The information factor affects economic growth, efficiency and employment. Information at the enterprise is mainly considered in the form of data collected and systematized in an acceptable form for use, capable of accumulating, sharing and updating. Recently, information is increasingly considered as one of the types of organizational resources that exist in the form of certain scientific knowledge, results of research and development, generalized indicators, norms, standards, recommendations, results of marketing research and more. An important condition for assessing the impact of environmental factors on the production and economic activities of the enterprise is the availability of timely and sufficiently complete information about events, processes, trends that occur in the external environment. The paper also considers the stages of the process of evolution of types of information about the partners of the enterprise, the strategic advantages of the management information system (MIS). It is proposed to develop an information letter about business partners, which is entered in the database and file, as well as to create database management systems. It is also advisable to create an information department at the enterprise, which in particular will assess the impact of the company's partners, as long-term partnerships create their own statistical database for decision-making by the company's management.

scholarly journals The importance of evaluation of economic determinants in public procurement processes in Slovakia in 2010–2016

2017 ◽  
Vol 8 (3) ◽  
Author(s):  
Andrea Tkacova ◽  
Beata Gavurova ◽  
Jakub Danko ◽  
Martin Cepel
Keyword(s):  
Negative Impact ◽  
Public Procurement ◽  
Value Added ◽  
Supply Side ◽  
Economic Determinants ◽  
Goods And Services ◽  
Limit Orders ◽  
Survey Sample ◽  
The Impact

Research background: Public procurement is designed to efficiently spend public sector financial resources. This should lead to savings in public funds. Domestic and foreign studies point to the fact that sufficient competition on the supply side is the condition for achieving those savings. Slovakia currently belongs to a group of countries with low competition on the supply side of the tender. Every year, about 10,000 tenders will be made in Slovakia for 5 billion Eur. However, contracting authorities have difficulty with establishing the estimated contract value and defining non-discriminatory criteria. On the other hand, contractors lack the expertise to prepare tenders, specifications are often tailored to specific bidders or products, and the price criterion has a negative impact on the quality of the goods and services purchased. Purpose of the article: The aim of the study was to investigate the impact of selected efficiency determinants on savings in public procurement in Slovakia in 2010–2016. The number of bids, the subcontractor's participation, the narrower competition and the impact of the narrower competition and the expected price on the number of bids have been examined. Methods: The survey sample consisted of 800 randomly selected public procurement con-tracts from different sectors in 2010–2016. The contracts were split on the basis of the median estimate of the above-limit (409 contracts) and below-limit (391 contracts) contracts; the divestment value was the estimated price of 400,000 Euro (without the tax). Findings & Value added: The number of offers positively influences the creation of savings in public procurement, an average of 5-6%. The impact of a narrow competition was significant, which led to a decrease in savings of 3-4% compared to the open competition if the sample was 800 contracts and over 400,000 Euro (without the tax). For below-limit orders, this determinant was shown to be statistically insignificant. The size of the contract did not affect the number of successful candidates. Also, the negative impact of narrower competition on the number of tenders was demonstrated. These findings are in line with the presented research studies. In the future, we plan to perform sectoral analyses to verify the validity of the hypotheses under review based on the results of our research.

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