УКР РУС ENG

Search:


Email:  
Password:  

 REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

KHARKIV NATIONAL ECONOMIC UNIVERSITY, UKRAINE

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

 PUBLISHER

INZHEK PUBLISHING HOUSE (KHARKIV, UKRAINE)

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Thematic sections of the journal

Proceedings of scientific conferences



BUSINESS INFORM №11-2015

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

2

Section: Economic Theory
UDC 343.37:338.4-027.583(477)
Iastrebova G. S.
Causes and Backgrounds of the Shadow Economy in Ukraine, Approaches to Countering (p. 16 - 23)

The article substantiates topicality of the problem of shadow economy in the context of the European integration of Ukraine. The article displays reasons for the ineffectiveness of economic reforms against the background of tolerance on the part of population to the illegal economy, the main varieties of such economy have been considered. The estimates of the level of shadow economy, analyzed in the publication, can serve as a signal of worsening of this process and demonstrate inefficiency of its consideration as «damping pillow» under the circumstances of crisis. Evaluation of different methods for calculating the level of shadow activities suggests that the most appropriate, under such circumstances, is the method of «private consumption – retail turnover», according to which about two-thirds of the Ukrainian business are within the shadow economy. Among the causes and circumstances of the high-level of shadow activity an imperfect tax system, administrative complexity, lack of «digital democracy», poor quality of social services by the State are mentioned. As some resolute measures against shadow economy have been proposed ways of encouraging individuals to declare their income through financial monitoring of their costs, the introduction of information systems in the sphere of administration and taxes, the change of industrial structure of economy in favor of the productive sector as well as active promotion of unshadowing.
Keywords: shadow economy, method of «private consumption – retail turnover», tax system, financial monitoring, single social contribution, «digital democracy»
Fig.: 1. Bibl.: 22.

Iastrebova Ganna S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economic Cybernetics, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Russian
Downloads/views: 26

Download article (pdf) -

Reference to this article:
Iastrebova, Ganna S. (2015) “Causes and Backgrounds of the Shadow Economy in Ukraine, Approaches to Countering.” Business Inform 11:16–23.


1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 |

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences


 OUR PARTNERS


Journal «The Problems of Economy»

Journal «Economics of Development»

  © Business Inform, 1992 - 2022 The site and its metadata are licensed under CC BY-SA. Write to webmaster