The shadow economy

Table 1. Taxonomy of types of underground economic activities.
Yashirin iqtisodiy faoliyat turlarining sistematikasi.

Type of activity	Monetary transactions	Non-monetary transactions
ILLEGAL ACTIVITIES	Trade in stolen goods; drug dealing and manufacturing; prostitution; gambling; smuggling; fraud; human trafficking, drug trafficking and weapon trafficking.	Barter of drugs, stolen goods, smuggling, etc.; producing or growing drugs for own use; theft.

Faoliyat turi	Naqd pul operatsiyalari	Naqd pulsiz operatsiyalar
Noqonuniy faoliyat	O'g'irlangan tovarlar bilan savdo qilish; giyohvand moddalar savdosi va ishlab chiqarish; fohishalik; qimor o'ynash; kontrabanda; firibgarlik; odam savdosi, giyohvand moddalar va qurol savdosi.	Narkotik moddalar almashinuvi, o'g'irlangan tovarlar, kontrabanda va boshqalar; shaxsiy foydalanish uchun dori vositalarini ishlab chiqarish yoki etishtirish; o'g'irlik.

	Tax evasion	Tax avoidance	Tax evasion	Tax avoidance
LEGAL ACTIVITIES	Unreported income from self-employment; wages, salaries and assets from unreported work related to legal services and goods	Employee discounts; fringe benefits	Barter of legal services and goods	All do-it-yourself work and neighbor help

	Soliqdan qochish	Soliq to'lashdan bo'yin tovlash	Soliqdan qochish	Soliq to'lashdan bo'yin tovlash
HUQUQIY FAOLIYATLAR	o'z-o'zini ish bilan ta'minlashdan qayd etilmagan daromadlar; yuridik xizmatlar va tovarlar bilan bog'liq hujjatsiz ishlardan olingan ish haqi va mol-mulk	Xodimlar uchun chegirmalar; qo'shimcha imtiyozlar	Yuridik xizmatlar va tovarlarni ayirboshlash	Hammasi o'z qo'llaringiz va qo'shningizning yordami bilan ishlaydi

Source: The structure of the table is taken from Lippert and Walker (1997: 5) with additional remarks.
Manba: Lippert va Uokerdan (1997: 5) olingan jadval tuzilishi qo'shimcha eslatmalar bilan.
From Table 1, it is obvious that a broad definition of the shadow economy includes unreported income from the production of legal goods and services, either from monetary or barter transactions – and so includes all productive economic activities that would generally be taxable were they reported to the state (tax) authorities. In this monograph this narrower definition of the shadow economy is used, though it should be noted that it is a subset of a wider definition⁴.
1-jadvaldan ko'rinib turibdiki, yashirin iqtisodiyotning keng ta'rifi naqd pul yoki barter operatsiyalaridan qat'i nazar, qonuniy tovarlar va xizmatlar ishlab chiqarishdan olingan qayd etilmagan daromadlarni o'z ichiga oladi va shu tariqa, agar hisobot berilsa, odatda soliqqa tortilishi mumkin bo'lgan barcha samarali iqtisodiy faoliyatni o'z ichiga oladi. davlat (soliq) organlari. Ushbu monografiya yashirin iqtisodiyotning ushbu torroq ta'rifidan foydalanadi, ammo shuni ta'kidlash kerakki, u kengroq ta'rifning kichik qismidir.

We will measure the shadow economy insofar as it includes all market-based production of legal goods and services that are deliberately concealed from public authorities for the following reasons:

• to avoid payment of income, value added or other taxes;
• to avoid payment of social security contributions;
• to avoid having to meet certain legal labour market standards, such as minimum wages, maximum working hours, safety standards, etc.; and
• to avoid complying with certain administrative obligations.
Biz yashirin iqtisodiyotni o'lchaymiz, chunki u quyidagi sabablarga ko'ra davlat organlaridan ataylab yashirilgan qonuniy tovarlar va xizmatlarning barcha bozor ishlab chiqarishini o'z ichiga oladi:
• daromad solig'i, qo'shilgan qiymat solig'i yoki boshqa soliqlarni to'lashdan bo'yin tovlash;
• ijtimoiy sug‘urta badallarini to‘lashdan bosh tortish;
• eng kam ish haqi, maksimal ish vaqti, xavfsizlik standartlari va boshqalar kabi mehnat bozorining ayrim qonuniy me'yorlariga rioya qilmaslik; va yana
• muayyan ma'muriy majburiyatlardan qochish.

Thus, we will not deal with typically illegal underground economic activities that fit the characteristics of classic crimes such as burglary, robbery, drug dealing, etc. We also exclude the informal household economy, which consists of all household services and production. Table 2 gives examples of activities that are inside and outside the shadow economy according to this definition.

Shunday qilib, biz o'g'irlik, talonchilik, giyohvand moddalar savdosi va boshqalar kabi klassik jinoyatlarning xususiyatlariga mos keladigan odatda noqonuniy yashirin iqtisodiy faoliyatni ko'rib chiqmaymiz. Shuningdek, biz barcha maishiy xizmatlar va ishlab chiqarishdan iborat norasmiy uy xo'jaligini istisno qilamiz. 2-jadvalda ushbu ta'rifga muvofiq yashirin iqtisodiyotning ichida va tashqarisida bo'lgan faoliyat misollari keltirilgan.