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Journal articles on the topic 'Shadow economy reduction'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

Giedraitis, Vincentas Rolandas, Andriy Stavytskyy, Ganna Kharlamova, and Erstida Ulvidienė. "BRING ON THE LIGHT: REDUCTION OF THE CORPORATE SHADOW ECONOMY BY TAX REFORM." Access to Justice in Eastern Europe 6, no. 4 (2023): 1–21. http://dx.doi.org/10.33327/ajee-18-6.4-a000410.

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Background: Our preliminary research shows that tax reform can have a meaningful impact in reducing the corporate shadow economy of a society. Countries are constantly applying lower tax rates to attract large businesses to their territory. They are also trying to improve tax collection efficiency in their jurisdiction area. We study the relationship between the Baltic countries' tax systems and the shadow economy level within their respective economies. Our research examines how economic growth can reduce the corporate shadow economy due to changes in tax collections. Methods: Based on quarte

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Topunova, Irina R., Zarema N. Yagumova, and Kamil Z. Mukhamedzyanov. "SHADOW SECTOR ECONOMY: IMPACT OF THE INFORMAL ECONOMY ON THE STATE TAX BASE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/8, no. 155 (2025): 139–46. https://doi.org/10.36871/ek.up.p.r.2025.02.08.017.

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The study is devoted to the analysis of the shadow economy and its impact on the state tax base. The main forms of the informal sector are considered, including tax evasion, unofficial employment and concealment of income, and the financial losses of the budget due to the reduction in tax revenues are estimated. The reasons for business going into the shadows are analyzed, including a high tax burden, administrative barriers and corruption factors. The economic consequences of shadow activity are considered, including the deformation of the competitive environment, a decrease in investment and

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3

Poltorak, A., M. Kazemyrchyk, and A. Polishchuk. "Priority Threats to Financial Security in the conditions of the Modern Economy Transformation." Modern Economics 24, no. 1 (2020): 157–63. http://dx.doi.org/10.31521/modecon.v24(2020)-25.

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Abstract. Introduction. The shadow economy is one of the main threats to the financial security of the state. Strengthening Ukraine’s economy is impossible without reducing the level of shadowing. Official data show that at the beginning of 2020 more than a quarter of GDP is in the shadows, but the real level of shadowing, in our opinion, is much higher. Purpose. The aim of the article is to deepen the theoretical and methodological foundations of substantiation of priority threats to financial security in the conditions of transformation processes in the modern economy, clarification of the o

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Bukhtiarova, Alina, Arsen Hayriyan, and Nataliia Vynokurova. "Level of shadow economy in Ukraine: reasons and ways to overcome." Public and Municipal Finance 7, no. 1 (2018): 6–11. http://dx.doi.org/10.21511/pmf.07(1).2018.01.

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The article offers an investigation of the level of the shadow economy in Ukraine in the period 2007–2016, the structure of the shadow (“grey”) economy in the sectoral section, Ukraine’s place in world rankings in terms of economic freedom, corruption, favorable business conditions, and competitiveness. The main reasons of high level of shadow sector of the national economy are considered, and several measures regarding the reduction of the shadow economy in Ukraine and improvement of its economic situation are presented.

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Godunov, Igor V. "REVIEW OF THE MANUSCRIPT OF THE MONOGRAPH SHADOW ECONOMY AND CRIMINAL BUSINESS BY YU.V. TRUNTSEVSKY AND A.K. YESAYAN. MOSCOW : KNORUS, 2020." Russian investigator 12 (December 17, 2020): 78–80. http://dx.doi.org/10.18572/1812-3783-2020-12-78-80.

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The monograph stipulates the main provisions characterizing shadow (criminal) processes in the world economics and macroeconomics from a criminal law standpoint. The authors describe the shadow economy content, the reasons for and consequences of its growing; issues concerning the approaches to the evaluation of the shadow economy and efforts decreasing it, in particular, measures of criminal law influence. Much attention is paid to the presentation of the criminal economy, criminal policy in the reviewed economic sector. The paper presents doctrinal provisions, official statistics and other d

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Amanova, Maftuna. "The Impact Of Digitalization On Reducing The Shadow Economy." American Journal of Management and Economics Innovations 3, no. 05 (2021): 126–30. http://dx.doi.org/10.37547/tajmei/volume03issue05-19.

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This article reviews the segments of digitalization and the insights of the steps of becoming a country with digitalized economy. According to researched practices of turning into a digital economy with its advantages and disadvantages especially in the field of employment and shadow economy. In accordance with the stastics for Uzbekistan there are given policy implications for the reduction of shadow economy and its risks in this country.

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Baklouti, Nedra, and Younes Boujelbene. "Shadow Economy, Corruption, and Economic Growth: An Empirical Analysis." Review of Black Political Economy 47, no. 3 (2019): 276–94. http://dx.doi.org/10.1177/0034644619885349.

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There is considerable debate over the effects of both corruption and shadow economy on growth, but few studies have considered how the interaction between them might affect economic growth. We study how corruption levels in public administration affect economic growth and how this effect depends on the shadow economy. Using Ordinary Least Squares (OLS), fixed effects, and system generalized method of moments (GMM) on a dataset of 34 OECD countries over the period 1995-2014. The estimation results indicate that increased corruption and a larger shadow economy lead to decrease in economic growth

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Климов, Д. В. "The causes of the shadow economy." Экономика и предпринимательство, no. 2(115) (May 6, 2020): 31–34. http://dx.doi.org/10.34925/eip.2020.115.2.002.

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Такая тенденция, как расширение границ теневой экономики ведет к многочисленным экономическим и трудовым потерям: снижению трудовой активности населения, увеличению безработицы в реальном секторе экономики, отток капитала из официальной в неофициальную экономику, а также сокращение доходной части бюджета государства, то есть сокращение налоговых поступлений в казну. Таким образом, происхождение теневой экономики является актуальным вопросом на сегодняшний день, который требует особого внимания на мировом уровне, поэтому необходим постоянный мониторинг, анализ и регулирование на государственном

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Dzhabiev, R. "Shadow Economy and Corruption in Azerbaijan." World Economy and International Relations, no. 7 (2012): 84–91. http://dx.doi.org/10.20542/0131-2227-2012-7-84-91.

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The government legislation of Azerbaijan is in many respects behind the new realities of economic life. Contradictions between the quickly changing market economy conditions and the existing legislative base allow bribe-takers for using the appearing gaps in the legal sphere. The deduction of shadow economy at least to the 10% of GDP level must be put as a strategic task, along with the increase in GDP, poverty combating, inflation reduction, etc.

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Remeikienė, Rita, Ligita Gasparėnienė, Viktoras Chadyšas, and Martin Cepel. "IDENTIFICATION OF THE SHADOW ECONOMY DETERMINANTS FOR THE EUROZONE MEMBER STATES: APPLICATION OF THE MIMIC MODEL." Journal of Business Economics and Management 19, no. 6 (2019): 777–96. http://dx.doi.org/10.3846/jbem.2018.6276.

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This article is aimed at identification of the shadow economy’s causal factors and indicators in 19 Eurozone member states over the period from 2005 to 2016. Application of the MIMIC model has allowed to identify the following causal factors of the shadow economy in the Eurozone: employment rate, gender wage gap and income inequalities (expressed as the GINI index). All of these causal factors of the shadow economy in the Eurozone are attributable to the group of labour market determinants, which proposes that a reasonably arranged labour market mechanism can substantially diminish the probabi

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Kbiladze, David, and Shorena Metreveli. "THE SHADOW ECONOMY IS RETREATING: AN EXAMPLE OF GEORGIA." Ekonomika 95, no. 2 (2016): 108–17. http://dx.doi.org/10.15388/ekon.2016.2.10127.

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The economy of Georgia had corruptive characteristics at the end of the last century and that has largely contributed to the existence of high-scaled shadow economy. Tax avoidance by entrepreneurs is onsidered to be the main cause of shadow economy (Gabidzashvili, Kbiladze, 2010). The methodological measurement and assessment of the shadow economy is characterized by certain peculiarities; therefore, we have aimed to examine and assess the scale of shadow economy and its impact on the overall economy of Georgia. The research shows several di_erences between real indicators, obtained by intervi

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Lyzunova, Olena, Ella Prydatko, and Olena Mizina. "IMPROVING THE PROCESS OF DETENALISATION OF THE NATIONAL ECONOMY." Economical 1, no. 1(23)2(24) (2021): 28–36. http://dx.doi.org/10.31474/1680-0044-2021-1(23)2(24)-28-36.

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Objective. To identify directions for the detenalisation of the national economy based on an analysis of the current state of the shadow sector in various countries. Methodology. The goal of the research is achieved by using general scientific and methodological techniques of economic science (analysis, synthesis, induction, deduction); economic and statistical methods (comparative analysis, grouping, factor analysis); economic and mathematical methods. Thus, with the help of analysis, the level of shadow economy is being assessed. The comparative method makes it possible to describe the main

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Remeikiene, Rita, and Ligita Gaspareniene. "Evaluation of Digital Shadow Economy Prevention Measures." Economics and Culture 13, no. 1 (2016): 31–40. http://dx.doi.org/10.1515/jec-2016-0004.

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Abstract Although during the past few years the scopes of shadow economy in Lithuania have slightly decreased, different forms of this phenomenon, in particular digital shadow activities, still generate a significant part of the overall value added. As no constant estimations of the scope of digital shadow economy have been made in Lithuania, alleviation of this problem is based on consequence fighting rather than reason elimination. Digital shadow economy poses a significant challenge for law enforcement agencies concerning its investigation and prevention. Hence, it is purposeful to research

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Kharchenko, Yuliia. "ANALYSIS OF THE IMPACT OF THE SHADOW ECONOMY ON THE INCLUSIVE DEVELOPMENT PARAMETERS OF THE REGION." Problems and prospects of economics and management, no. 2(30) (2022): 93–100. http://dx.doi.org/10.25140/2411-5215-2022-2(30)-93-100.

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The article defines the results of modeling the influence of thelevel of the shadow economy on the parameters of the inclusive development of the regions of Ukraine. For the analysis, the level of the shadow economy calculated on the basis of monetary and sectoral methods was used. Based on the results of the analysis, it was determined that the presence of strong inclusive institutions, by defini-tion, leads to faster economic development in the long term, while exploitative institutions of the econ-omy cannot achieve long-term development, which occurs only in the short term and ceases to ex

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Martyniuk, Olesia, and Stepan Popina. "Mathematical models of unshadowing the wages." Herald of Ternopil National Economic University, no. 4(90) (December 12, 2018): 19–26. http://dx.doi.org/10.35774/visnyk2018.04.019.

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The article addresses a social and economic phenomenon of shadow economy, which is typical for many countries and may result in a macroeconomic imbalance. The latter hinders the sustainable growth of the economy and leads to state budget losses. Shadow economy is penetrating into almost all sectors of the national economy. As shown in the paper, a high level of shadow economy is a threat to the national economic security of the country and a cause of declining its competitiveness. The findings confirm that measuring the impact of some factors of shadow economy on the economic security of the c

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Dada, James Temitope, and Folorunsho M. Ajide. "The moderating role of institutional quality in shadow economy–pollution nexus in Nigeria." Management of Environmental Quality: An International Journal 32, no. 3 (2021): 506–23. http://dx.doi.org/10.1108/meq-10-2020-0238.

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PurposeThis study examines the moderating role institutional quality plays in shadow economy–environmental pollution nexus in Nigeria between 1984 and 2018. Further, the study also determines the threshold level of institutional quality that lessens shadow economy and abates environmental pollution.Design/methodology/approachShadow economy is measured as a percentage of gross domestic product (GDP) using the currency demand approach while environmental pollution is proxy by carbon dioxide (CO2) per capita. Autoregressive distributed lag (ARDL) is used as the estimation technique.FindingsResult

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17

Bozhenko, Victoria, Anton Boyko, Martin Vondráček, and Péter Karácsony. "Shadow economy and financial stability from the perspective of finance digitalization." JOURNAL OF INTERNATIONAL STUDIES 17, no. 2 (2024): 191–205. http://dx.doi.org/10.14254/2071-8330.2024/17-2/10.

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Digital financial technologies create a basis for forming new concepts for studying the prerequisites for the emergence of the shadow economy, the search for mechanisms to counteract illicit financial flows, and ensuring financial stability in the country. The article aims to assess the degree of connections between the shadow economy, financial stability and finance digitalization using the principles of cognitive modelling. The empirical study proved that the current status of development of digital finance and financial strength in Ukraine is sufficient for a significant reduction of shadow

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Kudlasevych, Olga. "The «shadow» sector of the economy and illegal business: a historical and economic analysis." Ìstorìâ narodnogo gospodarstva ta ekonomìčnoï dumki Ukraïni 2024, no. 57 (2024): 274–91. https://doi.org/10.15407/ingedu2024.57.274.

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The article is devoted to the historical and economic study of the development of the "shadow" sector, tracing the historical roots of the shadow economy in the independent Ukraine. The author establishes that in conditions of political and economic instability, shadow relations create additional threats to the effective functioning of the economy. The article emphasizes that the problem of the shadow sector is actualized by the tasks of strengthening macroeconomic stability in wartime and liberalizing the business environment for post-war recovery. The purpose of the article is to analyze the

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Стремедловская, У. С., А. В. Лонина, М. Н. Воробьев, and Е. К. Сивцова. "Monitoring of the shadow sector of the economy and methods of combating them." Экономика и предпринимательство, no. 4(129) (May 31, 2021): 1075–77. http://dx.doi.org/10.34925/eip.2021.129.4.210.

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В статье рассмотрены причины появления и становления теневого сектора в РФ, Проанализированы меры, способствующие уменьшение правонарушений. Предложен универсальный алгоритм решения проблемы теневизации экономики. Выявлено не только негативное, но и положительное влияние теневого сектора экономики. The article considers the reasons for the emergence and formation of the shadow sector in theRussian Federation, analyzes the measures that contribute to the reduction of offenses. A universal algorithm for solving the problem of shadow economy is proposed. Not only negative, but also positive influ

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Adambekova, A. A., M. T. Kulzhabayeva, and N. T. Adambekov. "THE FIGHT AGAINST THE SHADOW ECONOMY AND WAYS TO SOLVE PROBLEMS." Central Asian Economic Review, no. 5 (March 22, 2023): 80–91. http://dx.doi.org/10.52821/2789-4401-2022-5-80-91.

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The paper considers approaches to the defi nition of the shadow economy as components of economic activity carried out in the state, the main reasons for their spread, as well as possible ways to counter the expansion of its scale.The purpose of the research: to substantiate the causes of the emergence and spread of the shadow economy, to identify factors contributing to the reduction of its scale, to develop proposals to counteract the expansion of the shadow economy.Research methodology: in the course of the research, methods of logical, statistical, qualitative and quantitative analysis, as

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Liu, Zehao, Ping He, and Chengbo Xie. "In the shadow of shadow banking: A liquidity perspective." Theoretical Economics 20, no. 1 (2025): 131–68. https://doi.org/10.3982/te5712.

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Liquidity requirements for commercial banks improve risk‐sharing for depositors. Nevertheless, shadow banks, issuing securities with lower liquidity, operate outside such regulatory constraints. In an economy featuring shadow banks with a constant level of liquidity for shadow bank securities, higher liquidity requirements lead to a reduction in aggregate liquidity provision, owing to regulatory arbitrage incentives. Conversely, when the liquidity of shadow bank securities decreases with the market share of shadow banks, the incentive for regulatory arbitrage is reduced and, thus, higher liqui

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Tereshchenko, Oleh, and Nataliia Babiak. "CAUSALITY OF RISKS, COST OF EQUITY AND SHADING OF THE ENTERPRISE INCOME." Baltic Journal of Economic Studies 6, no. 2 (2020): 61–68. http://dx.doi.org/10.30525/2256-0742/2020-6-2-61-68.

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The scandals with concealment of income by large companies in tax havens, the unresolved problem of estimating the size of the shadow economy, and its high share in emerging markets (EM) make issues of the methodology for calculating the shadow income of enterprises relevant for today. The aim of the study is to substantiate the method for calculating the scope of shadowing of legal business income based on the method of shadow rates of costs on invested (equity) capital. The authors construct a two-factor linear regression, which enables to test the hypothesis of the effect of the expected ra

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Kiselev, S. V., S. K. Seitov, V. A. Samsonov, and I. V. Filimonov. "Shadow economy in agriculture and specifics of its measurement." Agricultural Science Euro-North-East 25, no. 6 (2024): 1191–204. https://doi.org/10.30766/2072-9081.2024.25.6.1191-1204.

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Despite the extensive list of works devoted to the analysis of the shadow economy, the issue of determining its scale at the regional level and a separate type of activity (according to the All-Russian Classifier OKVED 2. has not been resolved. This work aims at filling this gap by showing existing methods of accounting for the shadow economy in agriculture. The aim is to identify the scale of the shadow economy in agriculture at the regional level in Russia. The novelty lies in the development and application of a methodology for assessing the shadow economy in agriculture in the Russian regi

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Sangirova, Umida, Bekmukhammad Tursunov, Shakhzod Shayakubov, Iskandar Yunusov, and Dilfuza Bababekova. "The geographical distribution of the shadow economy and its decline in Uzbekistan." E3S Web of Conferences 244 (2021): 10050. http://dx.doi.org/10.1051/e3sconf/202124410050.

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The topic of this research is to study the geographical distribution of the shadow economy around the world, and in particular to study its state in the territory of the Republic of Uzbekistan. The shadow economy is widespread in all countries of the world. The research topic is very relevant at the moment, during the period of digitalization of the economies of the countries of the world. The relevance of the study of the development of the shadow economy in the world is associated with the unstable, transitional state of the countries of the world. This instability is associated with the tra

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Lukianenko, Iryna. "Shadow economy growth in Ukraine as a negative factor of its development." University Economic Bulletin, no. 39 (December 20, 2018): 101–13. http://dx.doi.org/10.31470/2306-546x-2018-39-101-113.

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The subject of the study is a set of theoretical and methodological foundations, as well as econometric tools for substantiating the representation of the shadow economy as a negative factor for the development of the Ukrainian economy. The purpose of the study is to empirically analyze the peculiarities of the impact of the main factors and risks on the level of the shadow sector in Ukraine and other countries in the world, as well as to determine the strategic directions for further reducing of shadow part of Ukrainian economy with the use of the developed econometric toolkit. Such general s

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Pavlo, Pirnykoza. "ANALYSIS OF THE SHADOW ECONOMY AND ITS FISCAL EFFECTS IN UKRAINE." EUREKA: Social and Humanities, no. 2 (March 30, 2018): 30–38. https://doi.org/10.21303/2504-5571.2018.00577.

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This article analyses the share of shadow economy in Ukraine and its effects on the domestic fiscal sphere. It was made an attempt to calculate the approximate tax losses, which was resulted by the informal sector of economy. Also, we tried to search the influence of the shadow economy on the consolidate budget revenue, expenditures and deficit. The results of this paper are: 1) the level of the shadow economy in Ukraine during last 5–10 years is between 34–43 % of GDP; 2) the annual average tax losses are about 15.4 % of official GDP, of which 10.4 % is the losses of central and l

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ДОЖДЕВА, Е. Е., and Т. Н. ДЖАРБУЛОВ. "DIGITAL RUBLE AS A MEANS OF COUNTERING THE FUNCTIONING OF THE SHADOW ECONOMY IN THE RUSSIAN FEDERATION." Экономика и предпринимательство, no. 1(150) (May 27, 2023): 108–11. http://dx.doi.org/10.34925/eip.2023.150.1.020.

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В статье предлагается наиболее точное определение экономической сущности теневой экономики. Определены виды теневой экономики, которые в совокупности характеризуют современную структуру теневой кооперации. Раскрыты свойства теневой кооперации для определения роли цифрового рубля в рыночной экономике государства. Выделены приоритетные направления, способствующие минимизации объемов сектора теневой экономики в РФ, основой формирования и функционирования которых является использование цифрового рубля в процессе денежного обращения. Систематизированы риски, способствующие снижению результативности

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Kiselev, Sergey V., Ilya V. Filimonov, Valery A. Samsonov, and Sanat K. Seitov. "Digitalization impact on shadow economy of agriculture in the Russian Federation." Ars Administrandi (Искусство управления) 16, no. 2 (2024): 240–60. http://dx.doi.org/10.17072/2218-9173-2024-2-240-260.

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Introduction: digital transformation of agriculture is multidimensional, encouraging the rise of labor productivity and production efficiency and ensuring high product quality. One of the important manifestations of digitalization is the expansion of traceability and increased transparency of economic and technological processes. In this regard, it is extremely important to assess the digitalization impact on the dynamics of shadow economy of agriculture in Russia, which may be ambiguous. Objectives: to test the hypothesis that the digitalization of agriculture reduces shadow economic activity

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Prokopieva, Tatiana V., and Avgustina S. Yakovleva. "ANALYSIS OF TAX POLICY IMPACT ON THE SHADOW ECONOMY OF RUSSIA AND THE USA." Oeconomia et Jus, no. 1 (March 31, 2022): 52–59. http://dx.doi.org/10.47026/2499-9636-2022-1-52-59.

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The article examines the impact of the shadow sector on the country's economy. It is determined that the generating factors of shadow activity are imperfect tax legislation and established political and economic institutions. The negative impact of shadow economy is expressed in a low quality of economic growth, which causes the need to search for tools to influence shadow activities. The tax policy is examined as one of such tools. Tax policy creates different incentives for economic entities. By so doing, the tax policy should contribute to the accumulation of sufficient funds in the budget,

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Bak, Nataliia, Tetiana Kalyta, Volodymyr Tarashchenko, Dmytro Riznyk, and Mykyta Artemchuk. "THE IMPACT OF THE SHADOW ECONOMY ON THE REDUCTION OF TAX REVENUES TO THE STATE BUDGET." Financial and credit activity problems of theory and practice 2, no. 55 (2024): 130–43. http://dx.doi.org/10.55643/fcaptp.2.55.2024.4330.

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The aim of the study was to assess and analyse the shadowing of the national economy, as well as to determine the impact of its shadowing on the reduction of tax revenues to the state budget. The research employed general scientific, economic, and mathematical assessment methods, such as regression analysis, correlation analysis, interval forecasts, as well as econometric models of Lacko's household electricity approach, as well as modelling of the shadowing level using the multiple indicators-multiple-causes (MIMIC) model. The calculations and analysis gave grounds to determine the level of t

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Бадаев, Б. В., О. Д. Музуров, А. Э. Лаглаев, Ц. Н. Тюрбеев, and Б. А. Адьяева. "Investigation of the features and methods of legalization of the shadow economy in Russia." Экономика и предпринимательство, no. 11(136) (February 27, 2022): 216–19. http://dx.doi.org/10.34925/eip.2021.11.136.047.

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Научная статья посвящена проведению исследовательского анализа характеристики и тенденций развития теневой экономики Российской Федерации и поиск возможных механизмов ее легализации и уменьшения. Актуальность научного исследования обусловлена тем, что из-за деятельности хозяйствующих субъектов теневого сектора экономики формируются барьеры социально-экономического развития государства, в частности, недополученные налоговые доходы федерального бюджета и торможение экономического роста валового внутреннего продукта. В рамках статьи рассмотрены особенности формирования теневой экономики. Проанали

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Yanishin, Y. S., R. P. Dudyak, and O. V. M. Vovk. "Shadow economy in Ukraine and its determinants." Scientific Messenger of LNU of Veterinary Medicine and Biotechnologies 25, no. 101 (2023): 22–30. http://dx.doi.org/10.32718/nvlvet-e10103.

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The article examines various definitions of the shadow economy, its essence, the causes of its occurrence and destructive results for the country's economic development. Various interpretations of this concept by domestic and foreign scientists have been studied. Various methods of determining the level of shadowing of the economy have been studied. A comparative analysis of indicators of economic toning of Ukraine from 2010 to 2021 with individual European countries was conducted. Indicators of shadowing of the economy are highlighted. The 10 main determinants of the shadow economy and the me

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Dobrovolska, Olena, Ralph Sonntag, Serhii Mynenko, and Daryna Kosyk. "A Fair Investment Environment: The Impact of the Shadow Economy, the Harshness of the Courts Against Corrupt Officials, Tax Pressure and Restrictions on Business." Business Ethics and Leadership 8, no. 2 (2024): 200–218. http://dx.doi.org/10.61093/bel.8(2).200-218.2024.

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Creating a fair investment environment is crucial for economic growth and attracting domestic and foreign investors. The purpose of this study is to find out how the shadow economy, harshness of courts against corrupt officials, tax pressure, and restrictions on business affect the fair investment environment. Therefore, two economic-mathematical models are built using multiple least squares regression analysis, in which the outcome variables are: in model 1 ‒ control over corruption, which is a component of the Global Governance Index; in model 2 ‒ the European Business Association’s Investme

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Ermakova, Eka. "Servicing of shadow economy: banking and parabanking systems." Национальная безопасность / nota bene, no. 6 (June 2020): 1–9. http://dx.doi.org/10.7256/2454-0668.2020.6.34674.

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The goal of this article consists in understanding of the role of banking and parabanking institutions in ensuring shadow capital flow. The object of this research is the financial flows that serve shadow economy. The subject of this research is the capital outflow through banking and parabanking systems, shady transactions of commercial banks, and structure of money turnover. Methodological framework is comprised of systemic and integrated approaches. The article also employs the general scientific methods (scientific abstraction, unity of historical and logical, analysis and synthesis, induc

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Miroshnychenko, Inga, Dmytro Vasylenko, and Ihor Nikolaiev. "The Influence of the Shadow Economy of Ukraine on Macroeconomic Indicators and Economic Security of the State." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 10(43) (2023): 51–61. http://dx.doi.org/10.32515/2663-1636.2023.10(43).51-61.

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The article examines the influence of the domestic shadow economy on the main macroeconomic indicators of the state's development, and offers proposals for reducing the volume and level of the shadow economy of Ukraine. It systematizes scientific approaches to the essence and factors of economic shadowing and economic security. The study examines the experience of international organizations aimed at combating money laundering. It is revealed that the shadow economy of the country, in the conditions of globalization, is one of the significant exogenous factors influencing the economic security

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Imanshapieva, Mazika Musabekovna. "Lowering the scale of “shadow” economy: regional aspects (on the example of the Republic of Dagestan)." Налоги и налогообложение, no. 4 (April 2021): 47–69. http://dx.doi.org/10.7256/2454-065x.2021.4.35578.

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The goal of this research is to outline e the vectors for reducing the scale of &ldquo;shadow&rdquo; economy, improving control over legalization of the income of small and medium businesses in the constituent entities of the Russian Federation, and determining tax potential of the regions in separate sectors economic sectors in the current context. The subject of this research is the role and place of legalization of shadow business as the factor of stimulating the economic activity of the regions. The article examines various approaches of the experts towards the concept of &ldqu

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Molodykh, Vladimir A. "PROSPECTS FOR THE MODERNIZATION OF THE NATIONAL TAX SYSTEM IN THE CONTEXT OF REDUCING THE SCALE OF THE SHADOW SECTOR OF THE ECONOMY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/3, no. 141 (2023): 117–23. http://dx.doi.org/10.36871/ek.up.p.r.2023.12.03.013.

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The purpose of the article is to find the reasons for the growth of the shadow economy in the Russian Federation, taking into account the prevailing institutional conditions and the role of the state in solving the country’s economic problems, as well as to assess the prospects for minimizing the scale of the informal sector based on existing approaches. The article proves the expediency of modernizing the tax system related to the introduction of information technologies in tax administration, increasing the efficiency of interaction between taxpayers and tax authorities using client-oriented

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PARNYUK, Volodymyr. "TAXATION OF CASH PAYMENTS AS A MEANS OF LIMITING THE DEMAND FOR CASH AND DE-SHADOWING THE ECONOMY." Economy of Ukraine 2021, no. 10 (2021): 19–34. http://dx.doi.org/10.15407/economyukr.2021.10.019.

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Studies have shown that the policy of the National Bank of Ukraine to reduce cash in circulation is not consistent. Its priority is to meet the growing demand for cash, rather than taking measures to limit cash flow. This opinion is confirmed by the data for 2020, when there was a rapid growth of cash in circulation, the ratio of which to GDP increased from 9.7% (at the level agreed with the IMF at 9.5%) to 12.3%. In Ukrainian realities, there is a direct relationship between the amount of cash in circulation and the level of the shadow economy. The more cash in circulation, the larger the sha

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Kovalenko, Oleksandra. "HOUSEHOLD FINANCES IN THE SHADOW ECONOMY OF UKRAINE: PROBLEMS AND PROSPECTS FOR DE-SHADOWING." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 37(65) (2025): 50–57. https://doi.org/10.25264/2311-5149-2025-37(65)-50-57.

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This study substantiates the relevance of analyzing the shadow economy in Ukraine through the lens of household finances. This approach is especially important under the current conditions of economic instability caused by the full-scale war, ongoing financial and institutional transformations, and the overall decline in public trust toward state institutions. The purpose of this research is to identify the key determinants of shadow economy growth within the household sector and to justify effective measures for its reduction in the modern context. The research objectives include assessing th

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Tereshchenko, Oleg, and Natalia Voloshanyuk. "CAPITAL IMPLICIT EXPENSES IN THE SHADOW ECONOMIC REVENUE." Scientific Journal of Polonia University 25, no. 6 (2017): 85. http://dx.doi.org/10.23856/2509.

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In many countries related to emerging markets (EM), there is a high proportion of the shadow economy. The main source of shadow incomes replenishment are incomes that are actually generated in the official sector of the economy, however, they are withdrawn to the shadow segment. The article is dedicated to solving the actual task of income amount estimating that flows from the official sector of the economy to the shadow one. The paper shows that the amount of annual profits that "poured" into the shadow sector corresponds to the size of the hidden (implicit) payment for capital. The problem o

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Gnangnon, Sena Kimm. "Effect of the Shadow Economy on Tax Reform in Developing Countries." Economies 11, no. 3 (2023): 96. http://dx.doi.org/10.3390/economies11030096.

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The present analysis has examined the effect of the shadow economy on tax reform in developing countries. The first type of tax reform is the “structural tax reform” (STR) characterized by large episodes of tax revenue mobilization, identified by Akitoby et al. (2020) [Tax revenue mobilization episodes in developing countries, Policy Design and Practice 3: 1–29] using the narrative approach that allows obtaining the precise nature and exact timing of major tax actions in several areas of tax policy and revenue administration that truly led to increases in tax revenue. The second type of tax re

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Aleksandrova, Olena, Roman Dodonov, and Nataliia Vinnikova. "Postmaidan Ukraine: Middle Class in the Shadow of Reforms." Studia Warmińskie 56 (March 6, 2020): 439–55. http://dx.doi.org/10.31648/sw.4315.

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The article is devoted to the research of dynamics of the social structure of Ukrainian society in the period after the Revolution of Dignity in 2013-2014. The authors try to identify the leading tendencies of the middle class transformation, the basis for stability and guarantees of the irreversibility of democratic transformations in postmaidan Ukraine. The large-scale program of social transformation, proclaimed by the Ukrainian government (62 reforms), could not be implemented due to lack of essential resources, Russia's aggression in Donbas and an acute crisis of public trust to the gover

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Salek-Iminskaya, Agnieszka. "The Impact of the Shadow Economy on the Economic Security of the State." Security Dimensions 42, no. 42 (2022): 124–38. http://dx.doi.org/10.5604/01.3001.0016.0739.

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The article is concerned with the topic of unobserved economy, its impact on economic security and its ability to provide safety. The aim of the study is to answer the question of whether the share of the shadow economy in the level of GDP is reduced as a result of conducting appropriate state policies in that area, as well as the question: does the state effectively use appropriate solutions to affect the reduction of control and organisation of this part of the economy by organised criminal groups, which will positively affect the provision of economic security of the state? A hypothesis was

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Sokolovska, Alla. "The rates of budget-forming taxes in Ukraine: is a radical reduction advisable?" Economy and forecasting 2023, no. 2 (2024): 58–81. http://dx.doi.org/10.15407/econforecast2023.02.058.

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In the context of Russian Federation's full-scale war against Ukraine, the idea of conducting a radical tax reform in our country, which would provide for the establishment of corporate income tax, personal income tax and VAT rates at the same level of 10%, has become widespread, and later transformed into the idea of an "anti-corruption" tax reform. According to the reform’s supporters, lowering the rates of the main taxes will ensure the de-shadowing of the economy, destroy the grounds for corruption, and on this basis will lead to an increase in tax revenues, if not in the first year of the

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Sokolovska, Alla. "The rates of budget-forming taxes in Ukraine: is a radical reduction advisable?" Ekonomìka ì prognozuvannâ 2023, no. 2 (2023): 66–91. http://dx.doi.org/10.15407/eip2023.02.066.

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In the context of Russian Federation's full-scale war against Ukraine, the idea of conducting a radical tax reform in our country, which would provide for the establishment of corporate income tax, personal income tax and VAT rates at the same level of 10%, has become widespread, and later transformed into the idea of an "anti-corruption" tax reform. According to the reform’s supporters, lowering the rates of the main taxes will ensure the de-shadowing of the economy, destroy the grounds for corruption, and on this basis will lead to an increase in tax revenues, if not in the first year of the

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Krytiev, Anatolii. "FINANCIAL MONITORING AS A TOOL FOR MINIMIZING THE SHADOW ECONOMY." Modern scientific journal 4, no. 2 (2024): 34–40. http://dx.doi.org/10.36994/2786-9008-2024-4-5.

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Considering the realities of today and the military situation in Ukraine, the state cannot afford for the economy to work in a negative direction. When armed aggression is carried out against our state, all taxes must work exclusively for victory, therefore, control over the receipt and use of funds of taxpayers, international organizations and national governments must be carefully monitored to avoid their embezzlement. Financial monitoring is the most effective mechanism for controlling financial transactions, therefore, improving the approaches to the work of entities is fundamentally neces

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Samoilova, Liudmila Konstantinovna. "Financial and legal institutions as an element of the mechanism for preventing shadow economic phenomena." Национальная безопасность / nota bene, no. 4 (April 2024): 16–42. http://dx.doi.org/10.7256/2454-0668.2024.4.71543.

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The article is aimed at determining the place of financial law institutions in the fight against such a threat to the economic security of the state, society, and the individual as the shadow economy. A significant number of publications by both domestic and foreign scientists are devoted to this phenomenon. Special attention is paid to reduction methods. However, for many scientific studies, an approach is typical, which boils down to listing, sometimes disclosing, specific ways and techniques of detenevization of the economy without taking into account its "natural" connection with such inst

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Tiutiunyk, Inna, and Iryna Kozhushko. "Modeling the Impact of Shadow Financial Transactions on the Country’s Financial Potential." Financial Markets, Institutions and Risks 6, no. 4 (2022): 134–43. http://dx.doi.org/10.21272/fmir.6(4).134-143.2022.

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The article summarizes the arguments and counterarguments within the scientific debate on the issue of raising the level of the country’s financial potential. The main goal of the conducted research is to model the impact of shadow operations on the level of the country’s financial potential. Analysis of the dynamics of publication activity on issues of the shadow economy and financial potential in publications indexed by the Scopus and Web of Science databases, bibliometric analysis of the connection between the concept of the shadow economy and other economic categories made it possible to i

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Šaforostovs, Aleksejs. "THE SUBJECTIVE SIDE OF SMUGGLING." Administrative and Criminal Justice 3, no. 76 (2016): 23. http://dx.doi.org/10.17770/acj.v3i76.2861.

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The aim of the article is the study of the subjective side of smuggling, as a kind of shadow economy. Understanding the subjective side of contraband in the existing legislative acts of the Republic of Latvia and the response of the state for illegal actions does not fully meet the targets for reduction of the shadow economy, and requires more detailed study, especially in the subjective part of smuggling. Article novity shown as an expanded understanding of the subjective side comparison of smuggling in Latvia and other countries. A wide range of international experience and analysis of the r

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Kirzhetska, M., and Yu Kirzhetskyy. "The impact of corruption on the shadow labor market." Galic'kij ekonomičnij visnik 69, no. 2 (2021): 24–30. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.02.024.

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In this paper we analyze how corruption affects the shadow labor market and describe the facts of the relationship between corruption and the factors shaping shadow employment. Confirmation of relationship between the spread of corruption and shadow employment in Ukraine is the objective of this investigation, and its results are presented in this paper. In order to achieve the set goal, the authors developed scientific tasks to determine the factors stimulating shadow employment and to carry out correlation and regression analysis of the relationship between the Corruption Perception Index in

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