THE NATIONAL ECONOMY DE-SHADOWING TOOLS

Abstract

The article deals with the essence of the national economy de-shadowing concept, as well as foreign experience in combating the shadow sector. In particular, the methods of counteracting the shadowing of the national economy in such countries as the USA, Great Britain, France, Poland, Germany, Austria, etc. are summarized. Among the most common and effective tools of de-shadowing of the economy in the studied countries, the following are identified: property liability for committing an economic crime, prohibition of economic activity for persons or business entities that have violated tax legislation or carried out export-import operations with companies located in offshore zones. The administrative and organizational structural stages of the national economy de-shadowing state policy have been developed, which include the collection of statistical information about the level of the economy de-shadowing, analysis of existing methods of combating it and determining its level, as well as factors of influence, consequences of existence and losses from the de-shadowing of the national economy. The final structural stages are the state policy of combating the shadow economy foundations formation and the practical implementation of the planned measures. The necessity of not only finding new tools for combating the shadow economy, but also the implementation of measures tested by world experience has been determined. The formation of an effective system of tools to combat shadow activities, comprehensive monitoring of combating tax evasion and obtaining illegal profits, creation of favorable conditions for entrepreneurial activity, and others are identified as promising vectors in the state policy of de-shadowing of the national economy. The study analyzed the preparatory stages of the national economy de-shadowing state policy, the need for regular collection of information to determine the economic factors of the dynamics of changes in the share of the shadow sector in the national economy, as well as the determination of the economic, social and environmental consequences of the de-shadowing of the national economy for the further formation of effective and comprehensive methods and tools of economy de-shadowing.