Second year student of the Faculty of Accounting and Economics,
PhD in Philosophy, Petrova Yulia Andreevna
Rostov State University of Economics (RIPE)
THE REVIEW
OF THE ECONOMIC CRIMES, AS THE MODERN FACTOR WHICH DESTROYS ECONOMY IN THE
WORLD.
Not so
long ago, our world saw initial release of the review of economic crimes in
1999. These particular forms of researches take a special place not only in the
economic sphere, but also they become more actual and more progressive every
day.
Essential
changes were adopted in this sphere in Russia.
Russia
became the member of the convention of OECD against corruption in 2012. Such
actions show that our government was concerned about the economic situation in
the country. This step allowed bringing the anti-corruption legislation
according to the international standards.
In 2013,
the changes in the Federal Law No. 273-FZ "Anti-corruption measures" which
came into force in Russian Federation and obliged to take the measures for the
prevention of corruption in Russia [1].
The replies
of our Russian respondents (the companies, which actions rotate at the
exchange, the enterprises of the public sector, the sector of the retail trade,
etc.) should be noted that economic crimes remain a very serious economic
threat for business, even after 16 years [2].
The
urgency of the subject chosen by us, consists in problems of our country and
around the world in general, and shows a serious problems, which should be
solved by government of the country, which may stop the economic crime at a
stage of its development, or business activities in the sphere of economy would
risk the colossal and enormous losses, and about the damage in economy, we
could only guess. Especially, if we consider modern geopolitical changes of
business.
Economic crime in 2014.
According to our review on this topic, the results of this research were
not consoling. A part of respondents, who claimed about economic crimes in
their companies, was about 60% in 2014. It exceeds average figures in the world
that represents 37%, 33% on the big seven of developing countries (Brazil,
Russia, India, China, Indonesia, Mexico, and Turkey) and 40% across the East
Europe. Using the statistics, we may suppose that if the tendency of figures
wouldn’t change in our country, it will lead to slow down in the economic
development.
Among
the most widespread crime, we may point out the illegally seize of assets,
which represents 69% today. It should be also noted that the bribery and
corruption represents 58% in Russia, which exceeds average figures in the
world, about 27%. Cybercrimes and crimes in the sphere of accounting are from
22% to 25% in Russia and in the world [3].
The business fraud is the most widespread type of crime in
modern stage of economic development. The rate of losses of the enterprises is
from $50 000 to more than $100 million, as golden mean is from $100 thousand to
$1 million. The picture provides with the fact that consequences are not only
shown in the money equivalent, but also has the moral and psychological climate
among staff, reputation of the company, business partnership.
The fraud appears even in the sphere of purchases. Illegal
actions start at the stage of a choice of the suppliers, which represents 71%
in Russia and in 61% in the world. But if we compare the Indicators of the
Quality in Russia and in the world in general, we will see a great difference
in figures, 60% against 22%. But the tendency is quite different at a stage of
the conclusion of the contract with the suppliers, about 43% in the world,
while 26% in Russia. According to the last figures, we may come into conclusion
that our government has a good possibility to fight against the fraud in this
sphere.
The level of economic crimes grew significantly from 2011
to 2014. The research gave an approximate review of the fraud in Russian
companies. As a rule, it is a man in 82%, the average age is from 31 to 40 in
58%, and this type of person has a high education in 78% with service
conditions and performance conditions from 3 to 10 years in 27%.
Representatives of the top managers are estimated in the range of 36%, and 46%
of representatives of the middle managers.
There are different measures for identification of economic
crimes. Own internal investigation is one of the most popular and
represents about 93% in Russia; this indicator is about 79% in the world. Such
decision of solving the problem, explains why a chief executive officer (CEO) of the company doesn’t
attract the third person in such dedicate questions. According to the
statistical data, the tendency of solving problems with the help of external
experts is growing in Russia in 2014. If we compare the figures, we will
observe the following situation: 15% use the help of legal consultants (in
2011only 6%), 13% prefer the consultations of the auditors (in 2011 - 6%), 18%
rely on the financial experts (in 2011 - 2%). But we still may see the
difference in the international practice, where directors call the legal
consultants in 27%, 28% prefer the auditors, 20% the financial experts.
We can draw a conclusion that such professions as
financial experts, legal consultants and auditors have growing demand, and will
become the leading in clearance of economic crimes not only in Russia but also
around the world.
As a first step, considering the more drastic penalties
against the violators have been proposed in Russia. In most cases, people, who are stepping out of
line, the first to be fired. The figures began to increase from 77% in 2011 to
88% in 2014. The conversion into the law machinery increased from 35% to
64% almost in two times, it is even higher than in the world - 49% [4].
The civil cases institute legal proceedings by no less than three times
(from 15% to 42%). Such figures approached us to general statistical data of
the world. About 30% of employers warn or rebuke breakers in their companies,
and personal appeal to law machinery represents only 9%.
Bribery
and corruption.
The bribe was offered to the companies for the last 2
years, about 41% when this indicator makes 18% in the world. Respondents
claimed that if they did not take a bribe, they would lose competitiveness. It
is very interesting. Those people, who don’t take bribes, keep losing the competitiveness.
Russia acceded to the
convention OECD, it allowed to realize a number of the legislative projects:
1.
The government of the Russian Federation made
amendments in the criminal code and the code about the administrative
violations in the sphere of fight corruption.
2.
A new federal position was introduced –
«ombudsman».
3.
The government created the center of the public
procedures «Business against Corruption»
4.
The Government of the Russian Federation created
a council for fight corruption, working groups for adjustment of interaction
between the government and business improvement.
The question remains only with bribery at the interstate
level. If we mention consequences of this type of crimes, we will be able to
see that business is aware of the financial losses, it is not aware of the
reputation loss. The damage of reputation is only 19% in Russia, in the world –
36%, in the East Europe 34%.
According to the statistical data, we may come to
conclusion, that the assessment of risks of the economic crimes borrows crucial
value in the world area.
The indicator indicates that the companies carry out an
assessment of the risks in 67%, this indicator represents 50% in the world.
However, a lot of companies don't understand the importance of an assessment of
the risks; this indicator is 44%, while 30% in the world.
The tendency is that crimes are committed by people of a
high social background, which causes to more difficult fight against
corruption. By the results of research we revealed that about 62% of
employers consider bribery and corruption, as the most serious threat for their
business. But what about the rest 38%? This question still remains without
answer.
In the conclusion of our research we may observe a
positive tendency that the companies don't intend to put up with economic
crimes. Directors are ready to act according to the world practice and it
is always delighting. In general the situation improves, as in Russia and in
the world, that allows us to view into the future positively.
1. Ôåäåðàëüíûé çàêîí ¹ 273-ÔÇ «Î
ïðîòèâîäåéñòâèè êîððóïöèè» îò 25 äåêàáðÿ 2008: ñò. 13.3. «Îáÿçàííîñòü
îðãàíèçàöèé ïðèíèìàòü ìåðû ïî ïðåäóïðåæäåíèþ êîððóïöèè», âñòóïèâøàÿ â ñèëó 1
ÿíâàðÿ 2013 ã.
2. http://econcrime.ru/article/28/
3.
http://econcrime.ru/article/28/
4.
http://econcrime.ru/article/28/