IMPROVING THE PROCESS OF CONTROLLING THE SHADOW ACTIVITIES OF ENTERPRISES

Abstract

Abstract. The article covers the process of controlling the shadow activities of enterprises, its current state and the authors' proposals for its improvement. One of the main problems of the current Ukrainian economy is the shadowing of the economy and, accordingly, this is the cause of law violations, corruption and bribery, as well as in various sectors of the economy. The main factors for the spread of shadow employment in countries with economies in transition, experts say, are: evasion of the high fiscal burden of taxes and social contributions (including by concealing part of salaries) and distrust of public administration. The priority tasks of the process of de-shadowing of the economy are highlighted. Namely: determining the optimal level of shadow activity of enterprises, determining the subject of influence, combating tax evasion, reducing the general level of taxation, simplifying tax legislation, creating a favorable investment climate, developing and implementing a program, legalizing shadow capital, streamlining foreign economic activity, implementation of an active state policy to stimulate demand for domestic products, ensuring the protection of private property rights, creating incentives for economic entities to work in the legal sector of the economy, ensuring progressive structural transformations of the economy, ensuring the mechanism of market competition, combating corruption, protecting the legal national producer. The solution of these main tasks will ensure the intensification of entrepreneurship in the legal sector of the economy. Reducing the scale of shadow activity of enterprises is not a prerequisite for reforms, but their result, when shadow ties will be replaced by the classic regulated market relations. Reducing the share of shadow activity of enterprises involves the development and implementation by public authorities of a policy of de-shadowing of the economy, the specifics of which are reflected in its structure, goals, objectives and directions. Measures to de-shadow the economy should be combined with measures to restructure the economy.