ISSUES OF THEORY OF SHADOW ECONOMY AND FINANCIAL CRIMES
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Abstract
Financial crimes as direct continuation of criminal economic relations being based on a “shadow economy” and a serious problem for the economic system of the state are studied. The strict distinction between the concepts of “financial crimes” (category of criminology) and the “shadow economy” (economic category) is indicated. The structure of the “shadow economy” is defined in the UN system of national accounts, but general methodological approaches to inclusion of unrecorded activities in macroeconomic indicators have not been developed. For a more accurate assessment of this phenomenon in the field of economics it is suggested to consider a new approach to the theory of financial crimes. This concept is based on the “input – output” principle, which corresponds to the general concept of national accounting.
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