Abstract

The study revealed the lack of a unified methodology for quantifying the size of shadow economic processes and criteria for the reliability of measurement results. Analyzing the scientific literature of domestic and foreign scientists revealed the fragmentary nature of research in terms of assessing the level of shadowing of the national economy. In turn, the existing methods of integrated assessment of the level of the shadow economy in Ukraine were analyzed. The analysis shows the imperfection of the methodology for assessing the shadow economy, as a result of which changes were proposed to the Guidelines for calculating the level of the shadow economy of December 7, 2020 to improve the methodology for calculating the shadow economy in Ukraine. The proposed methodology will allow to take into account both official data and expert assessment and the method of opinion polls, which in Ukrainian realities allows more accurate assessment of the shadowing of the economy and take into account those volumes that remain beyond official estimates. Keywords: shadow economy, state security, de-shadowing of the economy, national economy, level of shadowing, assessment of the shadow economy.

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