Abstract:

This article describes how Ukrainian shadow economy, which largely hinders social and economic development, creating economic threat. Analyzes the official estimates of the effects of the Ministry of Economy of Ukraine, Ukrainian and foreign experts. Аttention to the factor of the shadow economy of Ukraine, namely the main ones – the tax burden. The article investigates the experience of foreign tax systems, the comparative analysis of rates of taxes and duties and objects of taxation in the Czech Republic, Poland, the United Arab Emirates and Ukraine. The structure of income and expenditure in these sectors of the Ukrainian economy: agriculture, forestry and fishing, wholesale and retail trade, industry as of January 1, 2013 based on the statistical data of the State Statistics Committee of Ukraine. Also proposed ways of reforming the national tax system as a major factor in combating the shadow economy considering studies.

Keywords: