Abstract
This study examines Ukraine’s shadow economy, specifically its customs challenges and tariff regulation. In the context of globalization, the study explores methodological enhancements proposed by scholars for measuring the shadow economy and its influencing factors, emphasizing export-import taxation and financial tax mechanisms. The study employs the mirror statistics method to analyze export-import operations and investigates the sectoral structure of taxable imports. Key product categories contributing significantly to shadow economic activity are identified. Customs policies, notably customs undervaluation, and their impact on tax base reduction are discussed. The article addresses the absence of digital indicators, explores methodological improvements, and focuses on export-import taxation. By analyzing sectoral structures and customs policies, the study seeks to enhance our understanding of the shadow economy’s dynamics and its relationship with customs and tariff regulation.
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