Özet:

The article explores the problem of economic security and its important institutional threat – the shadow economy. The evolution of approaches to the problem of the shadow economy, external and internal conditions of functioning of the shadow economy are considered. The shadow schemes, which are used by some business entities to evade taxes, are revealed. The research objective – to explore the evolution of approaches to the problem of the shadow economy as an institutional threat to economic security, to reveal shadow schemes, by which business entities for the purpose of tax evasion, propose a classification of the shadow economy that can be used by fiscal and supervisory bodies in developing practical measures to reduce the impact Shadow economy on the economic security of the state. The methodological and theoretical basis for the article is general scientific and special methods of the theory of knowledge: system analysis and synthesis (in the study of the essence and conceptual provisions of the theory of economic security), synergistic representations (in the study of the shadow economy), logical generalization and the complex goal approach shadow economic activity), the program-target approach (in the formation of measures to counteract the shadow economy). Suggestions for the classification of shadow economic activities that various economists propose vary considerably depending on the period of research, goals and tasks that the authors consider to approach. The article examines the existing approaches to the analysis of the shadow economy, systematizes the external and internal conditions of its existence, proposes a classification of ways to transfer resources to the shadow turnover at the level of the business entity. Schemes of tax evasion are considered as a way of transferring resources to the shadow economy. Unified schemes of tax evasion are considered as an integral element of the shadow economy, as well as shadow economic activity in areas not related to taxation. Based on the analysis of existing schemes for the transfer of economic activity into the shadow turnover, it is proposed to classify the methods of economic evasion from social norms, rules, and obligations. Practical implications. The application of the proposed classification will greatly simplify the information interaction between those structures that oppose the shadow economy; this will allow more purposeful implementation of counteraction to shadow economic transactions, which are institutional threats to economic security.

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