EFFICIENCY OF THE STATE POLICY AGAINST TINIZATION ECONOMICS: QUANTITATIVE AND QUALITATIVE COMPONENT
Zhylinska O.
Taras Shevchenko National University of Kyiv,
Kyiv, Ukraine
Kyiv, Ukraine
Boiko A.
Sumy State University,
Sumy, Ukraine
Sumy, Ukraine
Pages: 147-154
Original language: Ukrainian
DOI: 10.21272/1817-9215.2020.1-16
Summary:
SUMMARY The article is devoted to the study of the formation and implementation of state policy to prevent shadow financial transactions. The shadow sector of the economy is identified as one of the main threats to the country's economic security and macroeconomic stability, a prerequisite for reducing the level of its investment attractiveness and competitiveness. The article has analyzed the effectiveness of the state policy of the de-shadowing of the national economy in terms of its regulatory, institutional, and economic components. The peculiarities of constructing the legal component of the state policy of counteracting the shadowing of the economy are considered. Its advantages and disadvantages are determined. Based on the study, it has concluded the low level of compliance of the modern system with the realities of economic development and the requirements of the international community, a significant variety of regulations, and their contradictory nature. The effectiveness of the institutional component was analyzed using quantitative (number of administrative proceedings for shadow financial transactions, sentences, etc.) and qualitative (the ratio between the amount of voluntarily paid and imposed on offenders fine, between the amount of reimbursed and established pecuniary damage, duration cases by the judiciary) indicators. Within the framework of economic indicators of efficiency of construction of policy of de-shadowing of the economy the cost of registration of documents at export/import, passing of control at export/import, level of the tax burden, etc. is considered. It is concluded that the excessive level of the tax burden on economic entities and the complexity of business procedures in Ukraine. A comparative analysis of the level of the shadow economy by the electric, monetary, the method of consumption of the population-retail trade, the method of unprofitable enterprises has determined. The expediency of improving the existing policy of counteracting shadow financial transactions by developing instruments for direct and indirect influence on the economic entities' behavior is substantiated.
Keywords:
shadow economy, state regulation, efficiency, counteraction to shadowing of the economy, quality of public administration, economic development..
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3. Dyachenko, O. P. (2018). Rozvytok mekhanizmiv derzhavnoho rehuliuvannia protsesiv protydii rozvytku tinovoi ekonomiky Ukrainy v 2015-2016 rokakh [Development of mechanisms of state regulation of processes of counteraction to development of shadow economy of Ukraine in 2015-2016]. Public administration: improvement and development, 3. URL: http://www.dy.nayka.com.ua/?op=1&z=1204 (Access: 01.03.2020).
4. Leonova O. O. (2018). Teoretychni osnovy funktsionuvannia mekhanizmiv derzhavnoho rehuliuvannia detinizatsii ekonomiky Ukrainy [Theoretical bases of the functioning of the state regulation mechanisms of the deshadowing of the economy of Ukraine]. Public Administration and Local Government. Issue 2. P. 89-94.
5. Lukyanenko, I. G. (2018). Tinizatsiia ukrainskoi ekonomiky yak nehatyvnyi faktor yii rozvytku [Shading of the Ukrainian economy as a negative factor in its development]. Economic Bulletin of the University, 39, 101-113.
6. Mazur, O. A., Serzhanov, V. V. (2015). Derzhavne rehuliuvannia u sferi detinizatsii ekonomichnykh vidnosyn [State regulation in the field of de-shadowing of economic relations]. Scientific Bulletin of Uzhhorod University. Series: Economics. 1 (3), 114-118.
7. Official site of the State Statistics Service in Ukraine. URL: www.ukrstat.gov.ua (Access: 01.03.2020).
8. Official site of the World Bank. URL: https://data.worldbank.org/ (Access: 01.03.2020).
9. Official site of the Judicial power of Ukraine. URL: https://court.gov.ua/ (Access: 01.03.2020).
10. Official site of the PricewaterhouseCoopers. URL: https://www.pwc.com/ua/uk.html (Access: 01.03.2020).
11. Tkachova, O. (2013). Efektyvnist derzhavnoho upravlinnia: poniattia ta pidkhody do otsiniuvannia [Efficiency of public administration: concepts and approaches to evaluation]. Bulletin of the National Academy of Public Administration under the President of Ukraine, 2, 30–37.
12. Tolstova, A. V. (2012). Rol derzhavnoho rehuliuvannia v protsesi detinizatsii ekonomiky Ukrainy [The role of state regulation in the process of de-shadowing the economy of Ukraine]. Bulletin of Transport Economics and Industry, 40, 303-306.
13. Chechel, O. M. (2014). Pryntsypy ta mekhanizm derzhavnoho rehuliuvannia ekonomiky [Principles and mechanism of state regulation of the economy]. Democratic governance, 13. URL: http://nbuv.gov.ua/UJRN/DeVr_2014_13_8 (Access: 01.03.2020).