Ukrainian expirience of improving the mechanisms of anti shadow income laundering
OLEINIKOVA L.G.
Candidate of economic sciences (Ph. D.), Associate Professor, Head of the Department of fiscal policy, taxation and customs duties, Academy of Financial Management under the Ministry Finances of Ukraine, Kiev
Candidate of economic sciences (Ph. D.), Associate Professor, Head of the Department of fiscal policy, taxation and customs duties, Academy of Financial Management under the Ministry Finances of Ukraine, Kiev
CHUMAKOVA I.Yu.
Candidate of economic sciences (Ph. D.), Associate Professor, Head of State Financial Control Department, Academy of Financial Management under the Ministry Finances of Ukraine, Kiev
Candidate of economic sciences (Ph. D.), Associate Professor, Head of State Financial Control Department, Academy of Financial Management under the Ministry Finances of Ukraine, Kiev
TERRA ECONOMICUS, 2013, Vol. 11 (no. 2.2),
p. 111-121
The article is examines the dynamics of the shadow economy in Ukraine and Europe. It is spoken in detail about the factors influencing the formation of the shadow economy in Ukraine, and the consequences of its significant growth. In the article is offered a set of interrelated mechanisms to deshadowing economy activity to be used in the formulation and implementation of fiscal policy, as well as in the financial monitoring and monetary circulation.
Keywords: taxes, shadow economy; Tax Code of Ukraine; audit; tax administration; financial monitoring; money laundering; mechanisms to deshadowing economy; competitiveness; tax evasion; indirect methods of determining the tax liability; the tax amnesty; legalization of capital
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Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606
Founder: Southern Federal University
ISSN: 2073-6606