Экономика пищевой промышленности

Food Industry

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012


Kulakovska T.А;Petkov A.I

Key words: shadow economy;taxes;corruption;Ukraine;effects;countries



The shadow economy has a very negative effect on the economy. This effect is clearly visible to the
Ukraine in the ranking compiled by the index of competitiveness of the economy, although compared with
the previous year, our state and improve its position, the overall picture remains negative. Great influence on
the development of the shadow economy has taxation in the state. In Ukraine, the tax burden on the company
one of the highest in Europe. Even though it is one of the largest contributors of the shadow economy
in the state, it can not display the entire picture as a whole. Taxation also affects the level of business in the
country, according to experts, to develop business in Ukraine is quite difficult, as can be seen on numerous
indicators. Despite the fact that some indicators of the easy of doing business in the country have improved
compared to the previous year, the overall situation remains severe. Corruption, along with taxation is one of
the main factors in the development of the shadow economy in the world. In Ukraine, the level of corruption
is very high and almost four times higher than in the country with the clean economy, Denmark. High level of
corruption in Ukraine allows many businesses avoid of paying taxes and remain unpunished. The general
level of the shadow economy in Ukraine is the highest among European countries, according to the authoritative
magazine «Forbes». Such a high level of shadow housekeeper entails many consequences for
Ukraine, the main ones being: loss of tax revenue, loss of investment to invest in Ukraine foreign investors.
The article presents the experience of different countries in the world such as USA, Poland, UK, Spain,
based on which have been proposed method allows to reduce the level of shadow economy in Ukraine


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weforum.org/ global-competitiveness-report-2014-2015/rankings/.
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4. Corruption perceptions index 2014: Results. [Elektronnyi resurs]. Rezhym dostupa:
http://www. transparency.org/cpi2014/results.
5. Zhurnal «Forbes». [Elektronnyi resurs]. Rezhym dostupa: http://forbes.ua/nation/1381353-infografikatenevaya-
6. Easy of doing business in Ukraine. [Elektronnyi resurs]. Rezhym dostupa: http://www.doingbusiness.

DOI: 10.15673/2312-847x.26/2015.44017

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