Evaluation of the Extent of the Shadow Economy

The dissertation examines a topical problem of evaluating the shadow economy. The scientists recognize, that the current methodical potential for the shadow economy evaluation is insufficient because the size of the shadow economy is evaluated based on indirect macroeconomic methods, accepting various assumptions, thus, the results achieved may include significant errors. The object of the research in this paper is quantitative evaluation of the shadow economy. The aim of the dissertation is to prepare a complex evaluation model for the shadow economy enabling to evaluate the structural components of the shadow economy, to identify the indicators of their distribution and size, and the tax volume not received to the national consolidated budget (tax gap). The paper tackles the following goals: conceptualization of the shadow economy, research of its causes and factors, the shadow economy structure‘s analysis, the quantitative evaluation of the shadow economy. The dissertation consists of the Introduction, four chapters, generalization of the results, the lists of used bibliography and publications by the author on the dissertation topic, and 16 annexes. The Introduction discusses the researched problem, topicality of the work, presents the research object, formulates the aim and goals of the work, describes the research methodology, the scientific novelty of the work, practical significance of the work results, the statements to be defended. The end of the Introduction... [to full text]