| Annotation: | Methods. In the process of studying the interaction and interdependence between effective tax policy and the policy of de-shadowing the economy the following methods were used: analysis and synthesis, method of analogy, methods of induction and deduction, method of comparative analysis. The fundamental provisions of economic theory, a set of methods, techniques and principles of scientific knowledge formed the methodological basis of the study. Results. The interaction and interdependence between effective tax policy and de-shadowing policy are studied and the most common types of shadow activity in the economy of Ukraine are presented, namely: real incomes of citizens, incomes and profits of enterprises concealment from taxation; obtaining shadow incomes by covertly removing the resources emerging on the basis of the difference between official and real prices for goods and services from turnover; corruption. The negative consequences of the shadow economy functioning are analyzed, including unregulated economic development, reduced taxes, inability to quickly use legalized funds in cases of difficult economic situations. Novelty. There is substantiated the need for a new strategy of de-shadowing the economy, which should be carried out on the basis of conversion, namely non-destructive attraction of shadow capitals and money to the legal sphere of the economy on the basis of the appropriate motivation of entities operating in the shadow sphere. Practical value consists in developing proposals regarding the need for drastic measures, because further limiting of the impact of shadowing factors on the economy cannot be based only on forceful methods that have a temporary effect. It should be a holistic system of actions aimed primarily at overcoming and eradicating the causes and preconditions of these occurrences and processes. |
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