TAX POLICY

OLEYNIKOVA Liudmyla ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0001-8204-4434

Tax mechanisms of the elimination of the shadow economic activity

Dynamic of the development of the shadow economy in Ukraine and Europe is explored. Factors influencing the formation of the shadow sector of the national economy and the consequences of its existence are defined. A set of interrelated tax mechanisms of the state policy of Ukraine, including tax policy, to eliminate the shadow economic activity are suggested.

Keywords:taxes, Tax code, the informal sector of the economy, mechanisms of deshadowing, competitiveness, investment, tax administration.

OLEYNIKOVA L. . Tax mechanisms of the elimination of the shadow economic activity / L. . OLEYNIKOVA // Фінанси України. - 2012. - № 10. - C. 44-55.