TRENDS IN THE DEVELOPMENT OF THE SHADOW SECTOR OF THE ECONOMY AS PREREQUISITES FOR REDUCING THE COUNTRY'S TAX COMPETITIVENESS

Анотація

One of the indicators of stability and efficiency of the country's tax system is the level of its tax competitiveness. Its value determines the degree of attractiveness of the country for foreign partners, the favorable conduct of business, the optimal tax burden. At the same time, the level of tax competitiveness is a complex factor that is influenced by a number of internal and external factors, one of which is the level of tax competitiveness. The article is devoted to the study of the influence of the level of shadowing of the economy on the level of tax competitiveness of the country. The tendencies of change of the level of tax competitiveness of some countries of the world are analyzed, the conclusion about its low level in Ukraine is made. The authors summarize the main risks of the existence of a high level of shadowing of the economy in terms of increasing its tax competitive- ness. Based on the analysis of the preconditions for the emergence of the shadow sector of the economy, the economic meaning of this concept is determined, the analysis of its forecast values on the example of some countries is carried out. Based on the results of the analysis, a conclusion about the significant impact of shadowing on the level of tax competitiveness of the country and the need to improve the existing tools for de- shadowing the economy as a prerequisite for increasing its level of tax competitiveness are made.

Класифікація

Ідентифікатори

Схожі роботи