Interconnection of shadow economy and state institutions in globalizing world economy

The stages of the research of shadow economy done by foreign and national scientists are examined. Systemization of the accumulated experience of the research can be done on the basis of structural and functional approach to the shadow economy as a phenomenon of the world economy. The research of institutionalisation of the shadow economy is based on the analysis of forms of its interaction with a state. Tax system is considered to be a key institute for providing the state functioning. Shadow economy prerequisites will be eliminated by reducing drives of tax evasion.