Уголовно-правовая реакция на проявления теневой экономики: границы, характер и направления совершенствования
Criminal law’s reaction to shadow economy: borders, character and areas for improvement

Summary/Abstract: Shadow economy is usually interpreted by scientists as an obstacle to the optimal functioning of market economy and the structures of state power. In spite of this, it is perceived and understood by researchers in a very narrow sense: as economic crimes or crimes of economic character. This approach fails to take into account that any economic relations, including shadow ones, presuppose an equal exchange of material values. Using this as a basis, the paper proves the necessity of widening and specifying the range of crimes encompassed by the notion of „shadow economy“, it also shows that the degree of its public danger is at present undervalued. The authors have analyzed the works of leading economists to define the concept of shadow economy that could be used for crime research and that encompasses two components (the criminal and the hidden one). The authors have also analyzed Special Part of the Criminal Code of the Russian Federation and selected corpus delicti aimed at counteracting shadow economy. The authors have defined their classification types according to the shadow economy criteria and analyzed specific attributes of corpus delicti elements for these crimes. The analysis allowed to state that every third corpus delicti in the Special Part of the Criminal Code of the Russian Federation stipulates, among other things, liability for some kind of shadow economy activities, whereas one in eight is specifically aimed at shadow economy activities; at the same time, only five Articles of the Criminal Code of the Russian Federation counteract the turnover of material values which takes place in the shadow economy. The research of key elements of selected cor- pus delicti allowed the authors to specify the types of material values exchanged at shadow markets and to analyze the specifics of criminal law reaction to such phenomena. The authors use the obtained results to conclude that it is necessary to reform criminal legislation.

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