ОСОБЛИВОСТІ ФУНКЦІОНУВАННЯ ТІНЬОВОГО СЕКТОРУ ГОСПОДАРЮВАННЯ В УКРАЇНІ
In the current period of transformation of society and globalization of economic processes, one of the most pressing problems of the modern Ukrainian and world market is the continuous development of the shadow sector of the economy.
The topicality of the topic is that the shadow economy in Ukraine is one of the biggest obstacles to the country's competitiveness development, rising social standards of living and integration into the European community.
The topic of this course work is quite important in our time, because in Ukraine there is a critical level of the shadow economy. The shadow sector tends to increase due to price and devaluation shocks, the escalation of the military conflict in the Donbas, the impact of external negative processes: further aggravation of political relations with Russia, and the deterioration of economic relations with Russia.
The functioning of the shadow economy along with the legal one led to a significant reduction in the share of budget revenues in the structure of the budget revenues, which jeopardized the execution of important state programs. Due to the fact that the size of the shadow economy cannot be fully taken into account by official statistics, the development of special methods of accounting and estimates, as well as the volume of arrears to the budget, which allow to estimate the real scale of operations, is an urgent task of the modern stage of development.
The inefficiency and the opacity of public policy lead to entrepreneurs being forced to run a shady business. This situation leads to the search for ways to make the shadow economy sector as accurate as possible and to create mechanisms to reduce the size of the shadow economy. For Ukraine, democratic transformations in society, the development of socially oriented market relations, and the improvement of the mechanism of management can contribute to the exit of the economy from the "shadow", which is the basis of social and economic progress of society. To do this, it is necessary to improve the tax system, the legislative base, attract investment capital in the legal economy, and so on.
The degree of shadow economy in Ukraine under multifaceted assessment procedures has also been reproduced. The works that need to be carried out to shade the national economy are specified