Anomie in modern Russian society: forms of manifestation in entrepreneurship[Аномия В Современном Российском Обществе: Формы Проявления В Предпринимательстве]

Goal. The problem of anomie and the forms of its manifestation in modern Russian society are analyzed from the point of view of the presence of this phenomenon in entrepreneurship. Methods. The study was carried out in the tradition of a systemic approach. The theoretical foundation for the research relies on the analysis of classical works of the Western sociology, as well as the studies of domestic researchers that reveal the features of anomie as a social process, based on empirical material that reflects the forms of anomie in society. The empirical part of the article contains an analysis of documents showing the indicators of manifestation of anomie processes from the standpoint of subordination/denial of the norms of the tax law in Russia by business entities (based on the results of scheduled inspections). During document analysis it has been found that in the sphere of small and medium-sized businesses, the largest number of violations (that is a reflection of the process of social anomie) for the period under study occur in the Articles № 199, 173.1, 173.2 of the Criminal Code of the Russian Federation. These articles of the Criminal Code are associated with such violations of the law as: payment of taxes and fees, submission of false documents by representatives of small and medium-sized businesses for registration in the Unified State Register of Taxpayers and registration of legal entities using forged documents. The theoretical significance of the study lies in the development of essential characteristics of the concept of social anomie in business operations in Russia. The processes of anomie have not been investigated before on the example of the work of small and medium-sized businesses. Besides, the paper describes the forms of manifestation of social anomie in reference to the rules and regulations of tax legislation in modern Russian society. The practical significance is determined by the possibility of using the obtained research results to plan the process of management and state support of small and medium-sized businesses, as well as to prevent violations of tax and criminal legislation.