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  • Ukrainian expirience of improving the mechanisms of anti shadow income laundering

Ukrainian expirience of improving the mechanisms of anti shadow income laundering

TERRA ECONOMICUS, , 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