SHADOW ECONOMY AND OFFSHORE ECONOMIC ACTIVITY

The shadow economy, without a doubt, is one of the leading areas of research in the context of mastering the levers of state regulation of the national economy. In interpreting the shadow economy, the researcher takes into account the resource aspect of its existence, but rather its adaptability and impact on institutional isomorphisms. The article identifies the lack of a unified approach to the interpretation of the economic definition of «shadow economy», which is primarily determined by the complexity and multifaceted nature of this economic concept. Due to the scale of the shadow economy (according to the integrated indicator of the shadow economy in Ukraine, its volume is 30% of gross domestic product), as well as the hidden nature of its functioning as a separate environment of the national economy, the method still has a significant impact on her assessment. In the structure of the shadow economy in modern economic relations is defined and offshore activities as a special type of hidden economy that avoids paying taxes, or is carried out for tax optimization, the formation of industrial competitive advantages and global production chains. For the state, there is pressure on financial security, which is caused by the reduction and erosion of the tax base, the formation of a system of tax rebates, obtaining illegal or illegal benefits, compensation, benefits or subsidies. The importance of this issue is due to the scale of this economic phenomenon, because according to expert estimates in offshore zones and the gray economy revolves about a third of world gross domestic product, and economic losses are quite significant, so the United States loses about $ 450 billion annually., and Ukraine about 6 billion dollars. The actual combination of such complex processes is of scientific interest.