from 01.01.2023 until now
Moskva, Moscow, Russian Federation
employee from 01.01.2020 until now
St Petersburg, St. Petersburg, Russian Federation
UDC 338.24.01
Introduction. The shadowing of the Russian economy is an objectively existing problem of economic security. Its study falls within the scope of regulatory-legal regulation of destructive economic relations, which cause significant material damage that negatively affects the state and development of the country’s economy. There are several requirements for monitoring and assessing the state of the shadow economy, which, given the existing realities, are not fully met. In these circumstances, a reassessment of the very concept of researching the shadow economy in evaluating the state of economic security in Russia is required. Of particular interest is the solution to the scientific problem of enhancing the informativeness of indicators concerning challenges and threats to economic security, in order to respond promptly to the changing situation. Methods. Within the framework of a risk-oriented approach, documentary control methods and techniques of auditing, revision, and economic expertise are used in formulating methodologies for investigating the facts of the shadowing of economic relations. Results. The methodologies for economic expertise regarding the impact of the transactions of interest (equated to established facts of shadowing) on the amount of illegal economic benefit generated are described. The results of testing the described methodologies are presented in the form of estimated values of the sought-after influence shares. A structural-logical scheme of the risk-oriented approach methodology to the study of the shadow economy is visualised.
threat, economic security, methodology, economic expertise, illegal economic benefit
1. Baturina, Evgeniya V. 2025. “Koncepciya razvitiya nacional'noj sistemy monitoringa tenevizacii ekonomiki v ocenke sostoyaniya ekonomicheskoj bezopasnosti Rossii” [“The Concept of Developing a National System for Monitoring the Shadow Economy in Assessing Russia's Economic Security”] (In Russ.). Ekonomicheskaya bezopasnost' [Economic Security] 8, no. 6:1507–32.
2. Bogomolova, Irina P. [et al.]. 2023. “Issledovanie osobennostej formirovaniya tenevoj ekonomiki, kak faktora riska i ugrozy ekonomicheskoj bezopasnosti Rossii” [“Research of the Features of the Formation of the Shadow Economy as a Risk Factor and a Threat to Russia's Economic Security”] (In Russ.). Tenevaya ekonomika [Shadow Economy] 7, no. 2:145–60. https://doi.org/10.18334/tek.7.2.117599
3. Byuller, Yelena A. [et al.]. 2022. “Tenevaya ekonomika i korrupciya kak ugrozy nacional'noj finansovoj bezopasnosti” [“Shadow Economy and Corruption as Threats to National Financial Security”] (In Russ.). Ekonomika i predprinimatel'stvo [Economics and Entrepreneurship] 144, no. 7:120–4. https://doi.org/10.34925/EIP.2022.144.7.018
4. Grachev, Aleksandr V., and Aleksandr N. Litvinenko. 2019. “Tenevaya ekonomika kak element sistemy ekonomicheskoj bezopasnosti” [“Shadow Economy as an Element of the Economic Security System”] (In Russ.). Obrazovanie. Nauka. Nauchnye kadry [Education. Science. Scientific Personnel], no. 2:132–7. https://doi.org/10.24411/2073-3305- 2019-10095
5. Eliseeva, Irina I. 2007. “Tenevaya ekonomika v hozyajstve strany: voprosy metodologii i izmereniya” [“Shadow Economy in the Country's Economy: Issues of Methodology and Measurement”] (In Russ.). Ekonomika i upravlenie [Economics and Management] 27, no. 1:11–5.
6. Erohina, Yelena V. 2022. “Problemy tenevizacii ekonomiki i ekonomicheskoj svobody v novyh ekonomicheskih usloviyah” [“Problems of Shadowing the Economy and Economic Freedom in the New Economic Conditions”] (In Russ.). Tenevaya ekonomika. [Shadow Economy] 6, no. 2:85–104. https://doi.org/10.18334/tek.6.2.115197
7. Izmajlov, Maxim K. 2022. “Tenevaya ekonomika kak ugroza ekonomicheskoj bezopasnosti Rossii” [“Shadow Economy as a Threat to Russia's Economic Security”] (In Russ.). Vestnik Voronezhskogo gosudarstvennogo universiteta. Seriya: Ekonomika i upravlenie [Proceedings of Voronezh State University. Series: Economics and Management], no. 1:85–98. https://doi.org/10.17308/econ.2021.4/3663
8. Karataeva, Tamara A. 2022. “Tenevaya ekonomika kak ugroza sistemy ekonomicheskoj bezopasnosti gosudarstva” [“Shadow Economy as a Threat to the State's Economic Security System”] (In Russ.). Evrazijskoe prostranstvo: ekonomika, pravo, obshchestvo [Eurasian Space: Economy, Law, and Society], no. 6:143–5.
9. Kutuev, Murat I. 2024. “Analiz effektivnosti gosudarstvennogo kontrolya dlya realizacii strategii ekonomicheskoj bezopasnosti” [“Analysis of the Effectiveness of State Control for Implementing the Economic Security Strategy”] (In Russ.). Ekonomika i upravlenie: problemy, resheniya [Economics and Management: Problems and Solutions] 144, is. 5, no. 1:38–51. https://doi.org/10.36871/ek.up.p.r.2024.01.05.006
10. Makarova, Nadezhda N., Sergey A. Dmitrienko, and Oksana V. Kravcova. 2023. “Tenevaya ekonomika v sistemnom vospriyatii struktury strany i predpriyatiya” [“The Shadow Economy in the Systemic Perception of the Country and Enterprise Structure”] (In Russ.). Ekonomika, predprinimatel'stvo i parvo [Journal of Economics, Entrepreneurship and Law] 13, no. 8:2557–72. https://doi.org/10.18334/epp.13.8.118836
11. Muhtarov, Dalgat D. 2021. “Korrupciya i tenevaya ekonomika kak osnovnaya ugroza ekonomicheskoj bezopasnosti gosudarstva” [“Corruption and the Shadow Economy as the Main Threat to the State's Economic Security”] (In Russ.). Evrazijskij yuridicheskij zhurnal [Eurasian Law Journal] 158, no. 7:483–4.
12. Stolyarova, Alla N., David S. Petrosyan, and Zhanna K. Leonova. 2021. “Finansovyj kontrol' kak instrument snizheniya ugroz tenevoj ekonomiki” [“Financial Control as a Tool for Reducing the Threats of the Shadow Economy”] (In Russ.). Vestnik RAEN [Bulletin of Russian Academy of Natural Sciences] 21, no. 3:52–55. https: //doi.org/10.52531/1682-1696-2021-21-3-52-55
13. Terekhov, Denis S. 2024. “Tenevaya ekonomika kak ugroza ekonomicheskoj bezopasnosti” [“Shadow Economy as a Threat to Economic Security”] (In Russ.). Ekonomika i predprinimatel'stvo [Economics and Entrepreneurship] 165, no. 4:208–12. https://doi.org/10.34925/EIP.2024.165.4.039
14. Fathutdinov, Albert A., Elena Yu. Merkulova. 2025. “Masshtaby korrupcii i ekonomicheskoj prestupnosti v tenevoj ekonomike” [“The scale of corruption and economic crime in the shadow economy”] (In Russ.). Tenevaya ekonomika [Shadow Economy] 9, no. 2:115–42. https://doi.org/10.18334/tek.9.2.123421
15. Chechenova, Liana M., and Aleksandr B. Nikitin 2024. “Sistema pokazatelej ocenki tenevogo sektora ekonomiki regiona” [“System of indicators for assessing the shadow economy of a region”] (In Russ.). Ekonomika, predprinimatel'stvo i parvo [Journal of Economics, Entrepreneurship and Law] 14, no. 10:5583–96. https://doi. org/10.18334/epp.14.10.121852
