INFORMATION-ANALYTICAL SYSTEM OF MONITORING OF THE SHADOW OF NON-CASH FLOW: BASIC ELEMENTS, AUTHOR’S SIMULATION ALGORITHM
https://doi.org/10.26425/1816-4277-2019-7-144-151
Abstract
The purpose of this article is to present the economic and mathematical toolkit for the analysis of information about the shadow activity of subjects of economic crimes and visualization of the structure of the information and analytical system for monitoring the shadow cash flow. The article presents a methodological review of the main provisions of the legal framework and scientific literature in the field of counteraction to legalization (laundering) of criminal proceeds and financing of terrorism. The characteristic of initial data has been given and the algorithm of their analysis has been described. The sequence of actions of users of the developed monitoring system has been revealed, which allows to calculate the minimum value of the shadow cashless cash flow, as well as quantitatively and qualitatively characterize the shadow economy, which is prospective in solving the problems of economic security of Russia.
About the Author
E. Baturina
Saint-Petersburg University of the Ministry of Internal Affairs of the Russian Federation
Russian Federation
Russian Federation
Baturina Evgeniya - Candidate of Economic Sciences.
References
1. Kontseptsiya razvitiya natsional’noi sistemy protivodeistviya legalizatsii (otmyvaniyu) dokhodov, poluchennykh prestupnym putem, i finansirovaniyu terrorizma (utv. Prezidentom RF 30.05.2018 g.) [Concept of development of the national system of counteraction to legalization (laundering) of proceeds from crime and financing of terrorism]. Available at: Spravochnaya pravovaya sistema “Konsul’tantPlyus” http://www.consultant.ru/cons/ (accessed 02.06.2019).
2. Metodicheskie rekomendatsii Banka Rossii “O podkhodakh k upravleniyu kreditnymi organizatsiyami riskom legalizatsii (otmyvaniya) dokhodov, poluchennykh prestupnym putem, i finansirovaniya terrorizma” ot 21.07.2017 g. № 18-MR [Methodical recommendations of the Bank of Russia “On approaches to the management of credit institutions risk of legalization (laundering) of proceeds from crime and terrorist financing” dated July 21, 2017 № 18-MR]. Available at: Spravochnaya pravovaya sistema “Konsul’tantPlyus” http://www.consultant.ru/cons/ (accessed 02.06.2019).
3. Baturina Е. V., Litvinenko A. N. Monitoring tenevykh denezhnykh potokov instrumentami komp’yuternogo modelirovaniya [Monitoring of shadow cash flows by computer simulation tools]. Ekonomika regiona [Economy of Region], 2018, Vol. 14, I. 1, pp. 326-338.
4. Vashchekin A. N., Vashchekina I. V. Informatsionnoe vzaimodeistvie v sisteme bor’by s “otmyvaniem” prestupnykh dokhodov: risk-orientirovannyi podkhod [Information interaction in the system of combating money laundering: a risk-based approach]. Pravovaya informatika [Legal Informatics], 2018, I. 4, pp. 4-14.
5. Vlasov K. A. Risk-orientirovannyi bankovskii nadzor: osmyslenie smeny kursa [Risk-based banking supervision: understanding exchange rate changes], Interaktivnaya nauka [Interactive Science], 2017, I. 11 (21), pp. 107-110.
6. Zemskov V. V. Rasshirenie praktiki primeneniya risk-orientirovannogo podkhoda v deyatel’nosti khozyaistvuyushchikh sub’’ektov [Expanding the practice of risk-based approach in the activities of economic entities]. Ekonomicheskaya bezopasnost’ Rossii: problemy i perspektivy materialy: sb. st. V Mezhdunarodnoi nauchno-prakticheskoi konferentsii uchenykh, spetsialistov, prepodavatelei vuzov, aspirantov, studentov [Economic Security of Russia: Problems and Prospects Materials: coll. art. V International Scientific and Practical Conference of Scientists, Specialists, University Teachers, Graduate Students, Students]. Nizhnii Novgorod: Nizhegorodskii gosudarstvennyi tekhnicheskii universitet im. R. Е. Alekseeva, 2017, pp. 56-62.
7. Kolesov Е. S. Kontseptsiya risk-orientirovannogo vnutrennego kontrolya effektivnosti khozyaistvennoi deyatel’nosti [The concept of risk-based internal control of economic activity efficiency]. Innovatsionnoe razvitie ekonomiki [Innovative Development of the Economy], 2016, I. 1 (31), pp. 178-183.
8. Margulis A. P. Risk-orientirovannyi podkhod v kontrol’noi deyatel’nosti rossiiskikh nalogovykh organov v sfere mezhdunarodnogo nalogooblozheniya [Risk-based approach in the control activities of Russian tax authorities in the field of international taxation]. Ekonomika, biznes, innovatsii: sb. st. III Mezhdunarodnoi nauchno-prakticheskoi konferentsii. Penza: MCNS «Nauka i Prosveshchenie» [Economy, Business and Innovations: Proceedings of the III International Scientific and Practical Conference. Penza MCNS “Science and Education], 2018, pp. 232-235.
Review
For citations:
Baturina E. INFORMATION-ANALYTICAL SYSTEM OF MONITORING OF THE SHADOW OF NON-CASH FLOW: BASIC ELEMENTS, AUTHOR’S SIMULATION ALGORITHM. Vestnik Universiteta. 2019;1(7):144-151. (In Russ.) https://doi.org/10.26425/1816-4277-2019-7-144-151
Views:
493
Email this article 