Abstract
The subject of research is a set of theoretical and methodological provisions and applied aspects of assessing the level of the shadow economy and de-shadowing of this process. The study is based on the definition of existing methods for assessing the level of the shadow economy; clarifying the tools used in the process of assessing the shadow economy, identifying ways to de-shadow the fiscal sector and identifying tasks for the implementation of leveling this process. It is established that there are four most effective methods of estimating the size of the shadow economy: the method of "population expenditure - retail trade"; financial method; monetary method; electric method. The results of the study made it possible to propose tools for de-shadowing the fiscal market, which are to increase the level of financial literacy of the population; formation of electronic databases of violators (subjects of the shadow economy); improving the methodology for assessing the scale of the shadow economy; introduction of a tax on international speculative transactions; reforming the state's anti-corruption policy; ensuring the principle of tax justice (equality) for taxpayers; provide an effective fiscal management of residents who use offshore jurisdictions; raising the level of legal culture of the population; legalization of shadow activity (subject to its legality); improvement of the "ProZorro" system; counteraction to financial crimes, "laundering funds"; introduction of tax amnesty and capital amnesty, etc. The purpose of the article is to substantiate the existing methods of assessing the shadow economy and to develop practical recommendations on ways and tools to de-shadow the fiscal sector. Different methods of estimating the level of the shadow economy are used at the macro- and microeconomic levels. It was found that the assessment of the shadow economy by existing methods in Ukrainian practice is not accurate, as its reliability is influenced by factors: unreliability, concealing or providing false information, the complexity of tracking "traces" of economic crimes, the scale of shadow economic activities and more. Identifying ways and measures to de-shadow the fiscal sector will reduce shadow phenomena in the domestic economy and in the fiscal sector, in particular.
Highlights
In conditions of constant economic fluctuations, global shadowing of the economy, the negative impact of the global financial crisis, the rapid spread of the COVID-19 pandemic and the introduction of appropriate restrictions that adversely affect the functioning of state processes, interstate relations in general, declining economic potential, growing public discontent, new socio-economic threats [1, 2], it is necessary to introduce new effective methods of de-shadowing the domestic economy
The research problem is formulated as follows: since ensuring the process of de-shadowing of the domestic economy today is a priority of the state, it is necessary to explore existing methods of assessing the shadow economy, ways and tools to de-shadow the fiscal sector to further develop mechanisms to combat its spread
To reduce the level of the shadow economy, combat tax evasion and corruption, promote economic development of the state, we consider it appropriate to introduce a mechanism for the functioning of the capital amnesty system in Ukraine using block chain technology
Summary
The research problem is formulated as follows: since ensuring the process of de-shadowing of the domestic economy today is a priority of the state, it is necessary to explore existing methods of assessing the shadow economy, ways and tools to de-shadow the fiscal sector to further develop mechanisms to combat its spread. The logic of presenting the material is to clarify the existing methods of assessing the shadow economy at its various levels (macro and micro). This definition has got estimation methods of the given economy (direct, indirect). The state or region must develop tools that are specific to the conditions in which they currently find themselves
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