Priority Directions of Improving the State Policy to Counteract the Shadow Economy in Ukraine

Authors

  • Alla YAKOVENKO Accounting and Taxation Department, Odessa State Agrarian University
  • Volodymyr DZHUMELIA Institute of Legislation of the Verkhovna Rada of Ukraine

Abstract

The material of the article reveals the purpose of research in the field of formation and introducing mechanisms of implementation of
the state policy to counteract the shadow economy in Ukraine. The main result of the researchis the discovery of priority directions
for the effective development of the modern market economy as the basis of the socio-economic life of the country. The article
reveals strategic directions of the state policy on counteraction to the shadow economy and highlights a set of measures for their
implementation. In the course of research, the principles of the state policy on counteraction to the shadow economy highlighted,
revealed their content and expediency of application. Proposed to create a Shadow Economy Strategy detailing the activities in the
Shadow Economy Program. The scientific work systematizes and substantiates the complex of proposals for the development of
measures of the state program to counteract shadow economy in respective areas and defines tasks and measures that realize the
strategic goal; selected the performers and as a result, the expected results was made. Based on the proposed strategic objectives of
the program to counteract shadow economy, the work identified problematic issues of violation of existing legislation in various spheres
of the economic environment, substantiated directions of increasing the effectiveness of the mechanism of fiscal administration in the
country, labor legislation, proposed directions for improving the development of innovations. The suggested system of analysis of the
effectiveness of the mechanism of implementation of the state policy to counteract the shadow economy.
Keywords: corruption, mechanisms of market economy, shadow economy, socio-economic development, state policy, tax system
JEL: D73, O17

Published

30-12-2019

Issue

Section

Articles