Z. Varnalii, Doctor of Sciences (Economics), Professor, I. Savych, PhD Student Taras Shevchenko National University of Kyiv, Kyiv PRECONDITIONS AND DETERMINING CAUSES OF THE SHADOW ECONOMY IN UKRAINE

The article analyzes the main processes that led to the high level of the economy shadowing. The historical aspects of the formation of the shadow economy in Ukraine are highlighted. The socio-economic aspects of the shadow economy of Ukraine causality are discussed. The theoretical contribution of foreign and domestic researchers on the preconditions of formation of the shadow economy in transition economies is studied. Theoretical perspective on the factors of the shadowing processes in the economy of Ukraine from the standpoint of modern scientific researches is analyzed. The paper also provides scientific vectors for further development of researches aimed at studying the causes and preconditions of the shadow economy.

Keywords: shadowing processes, shadow economy, deshadowing of the economy, transformation economy, economic freedom, corruption.

DOI: http://dx.doi.org/10.17721/1728-2667.2014/155-2/10

References
  1. de Soto E. The Other Path: The Invisible Revolution in the Third World / E. de Soto. – N.Y.: Harper and Row, 1989. – 342 p.
  2. Schneider F., Buehn A. Shadow Economies in Highly Developed OECD Countries: What Are the Driving Forces? // IZA Discussion Paper No. 6891. – The Institute for the Study of Labor, Bonn, October 2012. – 34 p. Available from: http://ftp.iza.org/dp6891.pdf.
  3. Schneider F. Measuring the size and development of the shadow economy. Can the causes be found and the obstacles be overcome? / F. Schneider // Brandstaetter H., Güth W.: Essays on Economic Psychology. – Berlin: Springer Publishing Company, 1994. – P. 193–212.
  4. Burkaltseva D. Institutional ensuring of the economic security of Ukraine: [Monography] / D.D. Burkaltseva; NDEI. – K.: Znannya Ukrainy, 2012. – 347 p.
  5. Mandybura V. The shadow economy of Ukraine and directions of the legislative strategy of its limiting: [Monography] / V. O. Mandybura. – K.: Parlamentske vydavnytstvo, 1998. – 136 p.
  6. Popovych V. Economic and criminological theory of deshadowing of the economy: [Monography] / V.M. Popovych. – Irpin: Vydavnychyi tsentr Akademii derzhavnoi podatkovoi sluzhby Ukrainy, 2001. – 523 p.
  7. Predborskyi V. Deshadowing of the economy in the context of transformation processes. Theoretical and methodological aspects: [Monography] / V. A. Predborskyi. – K.: Kondor, 2005. – 614 p.
  8. The shadow economy in Ukraine: the scope and directions of overcoming: [Analytical report] / T. A. Tyshchuk, Y. M. Kharazishvili, O. V. Ivanov // Y. A. Zhalilo. – K.: NISS, 2011. – 96 p.
  9. Turchynov O. The shadow economy: patterns, mechanisms of functioning, methods of assessment: [Monograph] / O. V. Turchynov. – K, 1996. – 199 p.
  10. Fleichuk M. Legalization of economy and corruption counteraction in the system of economic security: theoretical basis and strategic priorities under globalization conditions: [Monography] / M. I. Fleichuk. – Lviv: Akhill, 2008. – 660 p.
  11. Latov Y. Shadow economy: [Textbook] / V. Y. Kikot, G, M. Kaziakhmedov. – M.: Norma, 2006. – 336 p.
  12. Corruption Perceptions Index 2012. Transparency international. Available from: http://www.transparency.org/ cpi2012/results.
  13. 2013 Index of Economic Freedom. Herritage foundation. Available from: http://www.heritage.org/index/country/ukraine

Download