Ecomica exam

Anna Yakimenko

National University of Food Technologies

CONCEPTION OF LEGALIZATION THE SHADOW ECONOMY IN UKRAINE ON EXPERIENCE OF THE DEVELOPED COUNTRIES

Globalization processes which take a place today in the world open new possibilities for development of national economies and simultaneously create new threats, above all things in a financial sphere. For Ukraine the financial system of which is in the process of becoming, a comprehensive analysis and account of this situation is extremely needed both from point of the subsequent deepening of reforms and from positions of development of private business. In addition, globalization of financial sphere is directly related to the problem of shadow economy, as a removal or weakness of national limitations of transferring of capitals creates shadow smart dealers wide possibilities in relation to an export from a country or laundering of tremendous money amounts.

One of the first, who probed and described the phenomenon of shadow economy, there was the American scientist P. Gutmann in the work the «Underground economy». In different times criminal economic activity was probed by such economists,  as M.  Fridman, D. Stigler, Dj. M.  B'yukenen, V. Lands, P. Ruby, M. Olson, G. Tallok, L. Torrou et al.

Shadow entrepreneurial activity on a black market is examined in labours L. Paoli, P. Ruby, Dj. M. B'yukenena, P. Reytera and other. In opinion of P. Ruby, the considerable particle of criminal commercial activity has, as a rule, character is unorganized, that is why he uses in the labors a term activity «disorganizes» [1].

Researches of shadow economy as the socio-economic phenomenon began to light up in professional literature relatively recently – from the middle of past century and mainly in works of foreign researchers. In Ukraine first, who thoroughly probed the question of shadow economy was, O. Turchynov. Among the Ukrainian scientists which probe the processes of shadow economy and ways of their diminishing it is possible to select A.Galchynskyy, O. Vlasyuk, V.Geyets, A.Bazelyuk, T.Koryagin, O.Mandybura, A.Mokiy, M.Fleychuk, Z.Varnaliy, Ya.Zhalilo, O.Turchynov etc [2].

Analyzing international experience and state of economy of Ukraine today, it is possible to assert that limitation and prohibitions of administrative character does not give the desired results. Therefore it is foremost necessary to perfect the system of co-operation and accordance of legislative acts, it is simultaneously necessary to decrease the amount of decisions of Cabinet and promote mobility of supervisory vehicle, simplify registration and other procedures of bureaucratic character, such as a receipt of licenses, permissions but other [3].

As economic crimes make a threat for financially – credit establishments, and losses from their finance grow rapid rates, it is necessary to apply the complex of measures of suppression, directed on diminishing of level of shadow economy. Offer a certain sequence in realization of measures, directed on prevention of shadow economy (table 5).

Table 5

Complex of measures prevention displays of shadow economic activity

Measures	Economic essence and direction of the use
An analysis of forms and types of shadow  economic activity is in the state, region, separate spheres of manage	An estimation of the real state of shadow economy in the state, region and ground of conclusions is in relation to the construction of strategy of prevention
A state-of-the-art review of foreign researches is on questions of development of shadow economy	An exposure of new for a domestic economy types of shadow activity is a that estimation of possibilities of penetration and distribution of them in the economy of Ukraine
Exposure of progress of shadow economy trends	Prognostication of subsequent economic changes and features
Prognostication of development of shadow economy is after kinds, forms of display	Development of counter weapons them to the real display by acceptance of new legislative acts, conditioning, which will be instrumental in the exit of businessmen from «shade», development of mechanisms of development of legal business.

By the tasks of public policy in relation to legalization of economy of Ukraine followings:

–  follow implementation of Decrees of President is in relation to legalization of economy of Ukraine;

– reformation of the tax system is in sending of providing of equitability tax pressure to the taxpayers, simplification of procedure of tax administration;

–  improvement of the money-and-credit and bank systems, optimization of mechanism of crediting;

–  an improvement of market mechanisms of management in the sphere of economy, strengthening of control after activity of enterprises is through the effective system of corporate management;

– strengthening of control in a budgetary sphere, introduction of transparent mechanisms of distributing and use of budgetary facilities;

– improvement of the checking system in the field of foreign economic activity, removal of reasons and terms of contraband import to Ukraine of commodities after the chart of the «halted transit».

Measures of legalization the economy:

– amnesty only of those capitals which are sent in  an innovative  sphere and some other  publicly meaningful priority sectors;

– introduction of tax incentives is to piling up and investing of facilities in an innovative sector;

– diminishing of level of taxation of physical persons is on the size of the documentarily confirmed facilities, expended in the recreation of human capital;

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