The reflection of social deviance in a form of illegally acquired funds | Sociālās deviances izpausme - nelikumīga naudas līdzekļu iegūšana

Introductory part distinguishes the term illegally acquired funds within the framework of the research - the elements of shadow economy resulted in "salaries in envelopes", illegal employment, illegal business, so called optimization of taxes, offshore outsourcing as well as contraband goods such as cigarettes, alcohol etc. Statements mentioned above deter the state budget from vitally important income that, in its turn, cannot provide sufficient funds for social needs (medicine, education, pensions etc.) and pushes Latvia towards social disaster. At the same time it is pointed out in the paper that the shadow economy is being indirectly encouraged by state social-economic politics concerning rise in taxes during economic crisis as well as decrease of social allowances. It is emphasized that state tax politics must be designed in a way that it could be applied equally to all society groups and politics regarding allocation of social allowances has to be balanced and socially fair. Within the research there has been conducted a pilot project. The questionnaire was carried out participating both employers and employees. The purpose of the research is to investigate how social groups that are involved in a process of illegally acquired funds consider acquiring illegal funds as a social deviance and how they characterize its effect on the development of society. The research results indicate growing society stratification and trend of social differentiation that leads to new social groups and social layers with different social status. Meanwhile, the existing small number of middle class is decreasing, though this layer plays a safety guarantee role in each country. Consequently, illegally acquired funds as a social deviance stimulate social conflicts in a society. It is highlighted that the research findings uncover a new and at the same time unexpected tendency. The survey demonstrates that approximately two thirds of respondents from employers and more than fifty percent of participated employees consider that in the light of today's political economic situation illegally acquired funds should be counted as accepted social norm in a society and not as reflection of the deviance. At the end of paper there are drawn conclusions and given proposals to improve current situation and prevent society from social conflicts and moving towards social disaster. There are also elaborated suggestions in building public opinion to maintain the status of social deviance in terms of illegally acquired funds rather than accept them as a social norm.