Bogus Organizations: to Find and Neutralize

Abstract

In article the problem of distribution of the fictitious organizations which have arisen in development of the shadow phenomena in economy because of which the country annually rises incurs huge losses and there are shortages in the budget. The typical signs of short-lived firms, indicators indicating tax risks are listed. Also authors have presented the genesis of formation of the fictitious organizations and directory systems allowing to create methodical tools by determination of their quantity. To establish volumes and scales of shadow economy rather difficult as activity has latent character, thus, according to the experts and average values of techniques it is possible to define (with a high share of an error) only the approximate number of the fictitious organizations. On the basis of data of official statistics (the SPARK program allowing to define the index of due discretion) and by means of graphic display of a situation, authors have presented dynamics reflecting tendencies on reduction of number of the considered firms. Despite the specified fact, the problem remains unresolved – shadow processes continue the development. In article actions for reduction of number of the considered organizations are also offered.