Social and Legal Studios

Abstract

The article identifies basic concepts and problems of the shadow economy, factors that cause its emergence and spreading. A comparative analysis of the the concept definition of "the shadow economy" was conducted. The main approaches to the methodological tools for determining the level of the shadow economy were studied. The main ways of unshadowing of the economy, priority measures to combat tax evasion and legalization of income of the shadow economy were proposed. In order to prevent the shadowing of the economy, it is proposed to strengthen control over economic activities outside the formal sector and criminal liability for illegal actions

Keywords: shadow economy, unshadowing of economy, integral indicator of level of shadow economy, measures of counteraction to shadowing of economy

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