State policy of unshadowing the economy: fiscal aspectJournal: Bulletin of Sumy National Agrarian University (Vol.8, No. 3)
Publication Date: 2019-09-30
Authors : O. Slavkova M. Hordiienko;
Page : 3-7
Keywords : unshadowing; public administration; shadow economy; taxation; tax administration;
One of the components of the state's social development is the stability of the economic system; and the negative manifestations of the shadow economy cause destabilization and reduce the authority of government agencies and public bodies, which creates additional obstacles to sustainable development. The article provides an overview of the characteristic features of the shadow economy in Ukraine. The factors of appearance and spread of shadow activity and shadow processes are systematized; the destructive influence of the shadow sector of economy on the financial and economic sphere is reflected in this paper. It has been concluded that it is necessary to develop an effective policy to unshadow the national economy and a comprehensive program of measures to be implemented. The unshadowing of the economy should primarily cover the issues of fiscal policy. Special attention has been paid to the necessity of improvement of the tax administration system. Based on a systematic analysis of the causes of the shadow economy growth, it can therefore be concluded that it is necessary to develop a set of interrelated measures aimed at creating favorable conditions for legal economic activity, the introduction of which will significantly improve the country's socio-economic situation. The article describes the role of de-shadowing in creating favorable conditions for economic development. The directions of state regulatory measures in the field of taxation, which are necessary for the economy unshadowing by improving the tax administration system, are determined. The measures to be implemented in order to unshadow the national economy are specified.
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