Countering Transnational Shadow Economy Crime: Mutual Legal Assistance Mechanism

DOI

10.2991/978-2-38476-118-0_74How to use a DOI?

Keywords

Shadow Economy; UNTOC; Transnational

Abstract

The Shadow economy refers to economic transactions that are not reported to government institutions for a variety of reasons, including tax avoidance and social protection, evasion of predetermined standards such as minimum wages, maximum working hours, and safety standards, and evasion of approval of established administrative procedures. This study aims to identify shadow economy activities and their impact on state losses as transnational crimes. This study employs a qualitative methods and library data as secondary data sources. Secondary data are used to supplement primary data obtained from library materials, literature, previous research, books, and journals, which are then analysed using a descriptive qualitative method. This study shows that there are numerous shadow economy activities, such as trafficking, crimes in the banking sector, violations in the trade sector, fraud in the customs sector, computer crimes, and crimes in the field of intellectual property, that aim to circumvent tax laws. The shadow economy can be resolved in a various ways, including through a multilateral mechanism with an international agreement known as the United Nations Convention on Transnational Organized Crime-UNTOC. Furthermore, the shadow economy can be resolved through extradition agreements, which are one of the solutions used to eradicate transnational crimes, specifically in terms of legal assistance between countries in the field of crime and for the implementation of criminal trials in different countries. Mutual legal assistance is an alternative approach that can be taken to combat this shadow economy crime.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Wita Setyaningrum
AU  - Ridhayana Andi Baso
AU  - Muhammad Nur
AU  - Mufti Khakim
PY  - 2023
DA  - 2023/10/10
TI  - Countering Transnational Shadow Economy Crime: Mutual Legal Assistance Mechanism
BT  - Proceedings of the 4th Borobudur International Symposium on Humanities and Social Science 2022 (BIS-HSS 2022)
PB  - Atlantis Press
SP  - 637
EP  - 647
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-118-0_74
DO  - 10.2991/978-2-38476-118-0_74
ID  - Setyaningrum2023
ER  -