Olena Lyzunova, Donetsk National Technical University, Ella Prydatko, Olena Mizina, Donetsk National Technical University, Donetsk National Technical University
2021 Economical  
Objective. To identify directions for the detenalisation of the national economy based on an analysis of the current state of the shadow sector in various countries. Methodology. The goal of the research is achieved by using general scientific and methodological techniques of economic science (analysis, synthesis, induction, deduction); economic and statistical methods (comparative analysis, grouping, factor analysis); economic and mathematical methods. Thus, with the help of analysis, the
more » ... of shadow economy is being assessed. The comparative method makes it possible to describe the main approaches to detenalisation in various countries. Grouping is needed to determine the size of the shadow economy by region of the world and by the level of development of countries. Result. The study reveals that, to date, there is no comprehensive approach at the global level to counteracting the shadow economy. Only individual manifestations of the shadow economy are combated, and measures are taken without regard to national specifics. This paper identifies and characterises the stages of the shadow economy. Measures aimed at reducing the shadow economy in the country have been presented. Scientific novelty. The necessity of improving the process of detenalization of the national economy has been substantiated. Practical relevance. The reduction of shadow activity will be facilitated by the optimization of tax legislation and the growth of the standard of living of the population. The study formed the priority measures to counteract the shadow economy.
doi:10.31474/1680-0044-2021-1(23)2(24)-28-36 fatcat:2rhaa4mdmrgltmzhrxo4wsw5jm