Economic policy and national security Economic policy and national security Экономическая политика и национальная безопасность 3033-6554 108809 Противодействие теневой экономике как угрозе национальной безопасности Countering the Shadow Economy as a Threat to National Security Противодействие теневой экономике как угрозе национальной безопасности Promising directions for formalising shadow activity in the context of the digitalisation of economic relations Перспективные направления формализации теневой активности в условиях цифровизации экономических отношений Яркина Наталья Николаевна Yarkina Natalya Nikolaevna kafedra.ekonomika19@mail.ru

доктор экономических наук;

doctor of economic sciences;

 Керченский государственный морской технологический университет Керчь Россия Kerch State Maritime Technological University Kerch Russian Federation 21 11 2025 21 11 2025 2 109 122 17 09 2025 20 10 2025 https://russianjournaldeviantbehavior.ru/en/nauka/article/108809/view

Введение. Налоговая система играет ключевую роль в поддержании устойчивого функционирования бюджетной системы и обеспечении экономической безопасности государства. Действенность ее функционирования определяется принципами прозрачности и результативности, эффективная реализация которых позволяет успешно противодействовать росту масштабов теневой экономики и уклонения от уплаты налогов. При этом цифровизация экономического пространства, с одной стороны, положительно влияет на уровень налоговой дисциплины, т. к. сокращаются затраты на администрирование, а с другой – появляются новые возможности и схемы уклонения от уплаты налогов. Методы. Использованы методы анализа и синтеза для оценки влияния внедрения цифровых технологий на эффективность налогового администрирования, а также методы сравнительного и факторного анализа для оценки развития передовых технологий. В качестве эмпирического материала использованы данные Организации экономического сотрудничества и развития. Результаты. Результаты проведенного анализа показали, что внедрение информационно-аналитических систем с использованием технологий больших данных и искусственного интеллекта учета позволяет не только оперативно фиксировать финансовые потоки и налоговые обязательства каждого субъекта экономики, но и выявлять в режиме реального времени нарушения законодательства. Автоматизация процессов контроля: уменьшает вероятность ошибок, вызванных человеческим фактором, а также сокращает случаи коррупционного поведения среди сотрудников налоговых органов; стимулирует добровольное соблюдение налогового законодательства; снижает стимулы к уходу в теневой сектор экономики за счет увеличения вероятности выявления фактов уклонения от уплаты налогов. Активное внедрение цифровых технологий в систему налогового администрирования служит мощным инструментом противодействия росту масштабов теневой экономики. Комплексный подход, включающий автоматизацию учета, мониторинг финансов, дистанционное обслуживание и международное сотрудничество, способен обеспечить значительную поддержку контролирующим органам в части обеспечения устойчивого развития бюджетно-налоговой системы.

Introduction. The tax system plays a key role in maintaining the sustainable functioning of the budgetary system and ensuring the economic security of the state. Its effectiveness is determined by the principles of transparency and efficiency, the effective implementation of which makes it possible to successfully counteract the growth of the shadow economy and tax evasion. At the same time, the digitalisation of the economic space has a positive impact on tax compliance, as it reduces administrative costs, but it also creates new opportunities and schemes for tax evasion. Methods. The research is based on the methods of analysis and synthesis for assessing the impact of digital technology implementation on tax administration efficiency, as well as the methods of comparative and factor analysis for evaluating the development of advanced technologies. Data from the Organisation for Economic Co-operation and Development was used as empirical material. Results. The results of the analysis revealed that the implementation of information and analytical systems involving big data and artificial intelligence accounting technologies not only enables the prompt recording of financial flows and tax liabilities of each economic entity, but also makes it possible to identify violations of legislation in real time. Automation of control processes: reduces the chance of human error and cuts down on corruption among tax officials; encourages voluntary compliance with tax laws; lowers the incentive to move into the shadow economy by increasing the possibility of detecting tax evasion. The active introduction of digital technologies into the tax administration system serves as a powerful tool for counteracting the growth of the shadow economy. A comprehensive approach, including automated accounting, financial monitoring, remote services and international cooperation, can provide significant support to regulatory authorities in ensuring the sustainable development of the budget and tax system.

 теневая экономика налоговое администрирование большие данные искусственный интеллект налоговый контроль shadow economy tax administration big data artificial intelligence tax control

Чуйков А. С., Кричевец Е. А. Влияние цифрового рубля на эффективность противодействия отмыванию доходов и финансированию терроризма // Друкеровский вестник. 2022. № 1 (45). С. 269–278. https://doi.org/0.17213/2312-6469-2022-1-269-278 Chujkov, Andrey S., and Ekaterina A. Krichevec. 2022. “Vliyanie cifrovogo rublya na effektivnost' protivodejstviya otmyvaniyu dohodov i finansirovaniyu terrorizma.” [“The impact of the digital ruble on the effectiveness of countering money laundering and terrorist financing”] (In Russ.) Drukerovskij vestnik [The Drucker Bulletin] 45, no. 1 (February):269–78. https://doi.org/0.17213/2312-6469-2022-1-269-278 De Carvalho A. N. M. [et al.]. The Effects of the National Simple Tax Regime on the Small Businesses Revenue and Tax Payment in the Ceará state – Brazil // Observatório de la economía latinoamericana. 2023. Vol. 21. No. 11. P. 22944–22965. https://doi.org/10.55905/oelv21n11-234 De Carvalho, Afonso N. M., [et al.]. 2023. “The effects of the national simple tax regime on the small businesses revenue and tax payment in the Ceará state – Brazil.” Observatório de la economía latinoamericana 21, no. 11 (November): 22944–65. https://doi.org/10.55905/oelv21n11-234 Floridi A., Demena B. A., Wagner N. The Bright Side of Formalization Policies! Meta-analysis of the Benefits of Policy-induced Versus Self-induced Formalization // Applied Economics Letters. Vol. 28. No. 20. 2021. P. 1807–1812. https://doi.org/10.1080/13504851.2020.870919 Floridi, Andrea, Binyam A. Demena, and Natascha Wagner. 2021. “The Bright Side of Formalization Policies! Metaanalysis of the Benefits of Policy-induced Versus Self-induced Formalization.” Applied Economics Letters 28, no. 20 (January):1807–12. https://doi.org/10.1080/13504851.2020.1870919 Jessen J., Kluve J. The Effectiveness of Interventions to Reduce Informality in Low-and Middle-income Countries // World Development. 2021. Vol. 138. No. 1. P. 105256. https://doi.org/10.1016/j.worlddev.2020.105256 Jessen, Jonas, and Jochen Kluve. 2021. “The effectiveness of interventions to reduce informality in low-and middleincome countries.” World Development 138, no. 1 (February):105256. https://doi.org/10.1016/j.worlddev.2020.105256 Musagaliev A. Ju. [et al.]. Procedure for Implementing Tax Control in Tax Risk Management and Tax Audits // Partners Universal. 2024. Vol. 2. No. 1. P. 76–83. https://doi.org/10.5281/zenodo.1064351 Musagaliev, Ajiniyaz Ju., [et al.]. 2024. “Procedure for Implementing Tax Control in Tax Risk Management and Tax Audits.” Partners Universal 2, no. 1 (February):76–83. https://doi.org/10.5281/zenodo.1064351 Horodnic I. A., Williams C. C. Tackling Undeclared Work in the European Union: Beyond the Rational Economic Actor Approach // Policy studies. 2019. Vol. 43. No. 1. P. 21–55. https://doi.org/10.1080/01442872.2019.1649384 Horodnic, Ioana A., and Colin C. Williams. 2019. “Tackling undeclared work in the European Union: beyond the rational economic actor approach.” Policy studies 43, no. 1 (July):21–55. https://doi.org/10.1080/01442872.2019.1649384 Ioan P. Tax Control-Prevention and Control of Tax Evasion // Annals of faculty of economics. 2011. Vol. 1. No. 2. Р. 375–380. Ioan, Pop. 2011. “Tax control-Prevention and control of tax evasion.” Annals of faculty of economics, University of Oradea, Faculty of Economics 1, no. 2 (December):375–80. Mațcu M. [et al.]. Undeclared activities on digital labour platforms: An exploratory study // International Journal of Sociology and Social Policy. 2023. Vol. 43. No. 1. P. 740–755. https://doi.org/10.1108/IJSSP-07-2022-0186 Mațcu, Mara [et al.]. 2023. “Undeclared activities on digital labour platforms: An exploratory study.” International Journal of Sociology and Social Policy 43, no. 1 (September):740–55. https://doi.org/10.1108/IJSSP-07-2022-0186 OECD. Tax Administration 2024: Comparative Information on OECD and Other Advanced and Emerging Economies. Paris : OECD Publishing, 2024. 205 p. https://doi.org/10.1787/2d5fba9c-en OECD. 2024. Tax Administration 2024: Comparative Information on OECD and Other Advanced and Emerging Economies 205. Paris : OECD Publishing. https://doi.org/10.1787/2d5fba9c-en OECD. Tax and Fiscal Policies After the COVID-19 Crisis. OECD Policy Responses to Coronavirus (COVID-19). Paris : OECD Publishing, 2021. 39 p. https://doi.org/10.1787/5a8f24c3-en OECD. 2021. “Tax and Fiscal Policies After the COVID-19 Crisis.” OECD Policy Responses to Coronavirus (COVID-19) 39. Paris : OECD Publishing. https://doi.org/10.1787/5a8f24c3-en Owen R. The Principles of Good Tax Administration // Australian Tax Review. 2025. Vol. 54. Is. 1. P. 4–10. https://doi.org/10.54648/ECTA2018005 Owen, Ruth. 2025. “The Principles of Good Tax Administration.” Australian Tax Review 54, no. 1 (February):4–10. https://doi.org/10.54648/ECTA2018005 Pomeranz D. D. No Taxation Without Information: Deterrence and Self-enforcement in the Value Added Tax // American Economic Review. 2015. Vol. 105. No. 8. Р. 2539–2569. https://doi.org/10.1257/aer.20130393 Pomeranz, Dina D. 2015. “No taxation without information: Deterrence and self-enforcement in the value added tax.” American Economic Review 105, no. 8 (January):2539–69. https://doi.org/10.1257/aer.20130393 Schneider F., Raczkowski K., Mróz B. Shadow Economy and Tax Evasion in the EU // Journal of Money Laundering Control. 2015. Vol. 18. No. 1. Р. 34–51. https://doi.org/10.1108/JMLC-09-2014-0027 Schneider, Friedrich, Konrad Raczkowski, and Bogdan Mróz. 2015. “Shadow economy and tax evasion in the EU.” Journal of Money Laundering Control 18, no. 1 (January):34–51. https://doi.org/10.1108/JMLC-09-2014-0027 Sour L., Arcos S. Comparative Analysis of Stochastic Frontier Efficiency in Payroll and Accommodation Tax Collection in Mexico (2010–2020) // Apuntes del Cenes. 2024. Vol. 43. No. 78. P. 181–206. https://doi.org/10.19053/uptc.01203053.v43. n78.2024.17244 Sour, Laura, and Scarlet Arcos. 2024. “Comparative Analysis of Stochastic Frontier Efficiency in Payroll and Accommodation Tax Collection in Mexico (2010–2020).” Apuntes del Cenes 43, no. 78 (December):181–206. https: //doi.org/10.19053/uptc.01203053.v43.n78.2024.17244 Torgler B. Schneider F. The Impact of Tax Morale and Institutional Quality on the Shadow Economy // Journal of Economic Psychology. 2009. Vol. 30. No. 2. Р. 228–245. https://doi.org/10.1016/j.joep.2008.08.004 Torgler, Benno, and Friedrich Schneider. 2009. “The impact of tax morale and institutional quality on the shadow economy.” Journal of Economic Psychology 30, no. 2 (April):228–45. https://doi.org/10.1016/j.joep.2008.08.004 Marusic A. [et al.]. Re-thinking the Approach to Informal Businesses : Typologies, Evidence and Future Exploration // Finance, Competitiveness and Innovation Insight. USA, Washington, DC : World Bank Group, 2020. 24 p. https://doi.org/10.596/34814 Marusic, Andreja. [et al.]. “Re-thinking the Approach to Informal Businesses : Typologies, Evidence and Future Exploration.” Finance, Competitiveness and Innovation Insight 24. USA, Washington, DC : World Bank Group. 2020 (November). https://doi.org/10.1596/34814