Movement of Goods across the Customs Border in Violation of Customs Legislation as a Way of Shadow Activities

Перемещение товаров через таможенную границу с нарушением таможенного законодательства как способ осуществления теневой деятельности

Olga B. Ilyina
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Olga B. Ilyina: Kaliningrad State Technical University

Russian Economic Development, 2023, issue 11, 50-57

Abstract: The cross-border nature of the shadow economy involves the movement of goods and funds across the customs border with the concealment of information from the customs authorities in order to obtain unregistered income. This study classifies violations of customs legislation when moving goods across the customs border in terms of obtaining shadow income. The article identifies the causes and costs of shadow activities when moving goods across the customs border. The dependence of the profitability of shadow activities on the detection of offenses is indicated. The statistics of offenses detected during the movement of goods across the customs border in order to obtain shadow incomes is given. The measures taken by the customs authorities in order to suppress this activity are determined. The results of the study can be used for further development of ways to improve in the field of suppression of shadow activities when moving goods across the customs border, algorithmization and formalization of these processes.

Keywords: violation of customs legislation; shadow economy; shadow activity; concealment from customs authorities; false declaration (search for similar items in EconPapers)
JEL-codes: E26 F52 Z18 (search for similar items in EconPapers)
Date: 2023
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