Abstract:

The article studies main theoretical and practical aspects of the shadow economy functioning in the national and international environment. Levels of economic processes shadowing in European Union countries were grounded. A shadow sector volume in developed countries of the world was studied, and the international practice of economy de-shadowing was systematized. In the process of the study the essential attention was paid to fiscal instruments of shadow schemes prevention. Tax strategies of a fight against factors and motives that generate and intensify the shadow economy level in Ukraine were generalized on this base. It was proved, that there is practically no distinct panacea for the Ukrainian economy in the context of its de-shadowing. But the state is completely able to diminish shadow schemes diffusion in the economy using tax mechanisms. According to the results of the study the offers as to the shadow economy prevention in Ukraine were formulated on the base of the international experience and tax instruments.

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