Open AccessPROBLEM-TARGET PROGRAMMING OF UNSHADOWING OF THE ECONOMY OF UKRAINE IN THE CONTEXT OF BALANCED SOCIO-ECONOMIC DEVELOPMENT
Author(s) -
Марія Вінічук,
Angela Ryzhkova
Publication year - 2021
Publication title -
socìalʹno-pravovì studìï
Language(s) - English
Resource type - Journals
eISSN - 2617-4170
pISSN - 2617-4162
DOI - 10.32518/2617-4162-2021-2-122-129
Subject(s) - shadow (psychology) , legalization , context (archaeology) , order (exchange) , economy , tax evasion , information economy , economics , economic crime , economic system , control (management) , knowledge economy , business , political science , public economics , geography , psychology , management , archaeology , finance , law , psychotherapist
The article identifies basic concepts and problems of the shadow economy, factors that cause its emergence and spreading. A comparative analysis of the the concept definition of "the shadow economy" was conducted. The main approaches to the methodological tools for determining the level of the shadow economy were studied. The main ways of unshadowing of the economy, priority measures to combat tax evasion and legalization of income of the shadow economy were proposed. In order to prevent the shadowing of the economy, it is proposed to strengthen control over economic activities outside the formal sector and criminal liability for illegal actions.