Update of the priority directions of systemic commercial services de-shadowing in Ukraine
Анотація
The paper addresses the issue of forming the priority directions of systemic commercial services de-shadowing in Ukraine. A long-term exceeding of the limit level of the shadow economy in Ukraine, which testifies to the existence of a real threat to its national security, is identified. The paper outlines economic and legal preconditions and modern scientific accents and approaches to the key elements of the mechanism for counteracting the shadowing of the national economy. The list and content of priority measures to reduce the level of the shadow economy are systematized. The authors argue that the algorithm for implementing any transparent model of economic development should be based on the comprehensive implementation of all elements of the principle of economic freedom. The paper proves that the following provisions are the modern consensus basis to develop and implement the policy of national economy de-shadowing: prohibition of abuse of monopoly position in the market, illegal restriction of competition, and unfair competition; protection by the state of competition in business and consumer rights; state control over the quality and safety of products and all types of services and works; the obligation of everyone to pay taxes and fees in the manner and amounts prescribed by law; the obligation of all citizens to annually submit a declaration of their property and income for the previous year in the manner prescribed by law. National priority of unblocking the process of annual declaration of property and income of all Ukrainian citizens and systemic implementation of the mechanism of state control over quality and safety of products and all types of services and works with consolidated civil participation is emphasized. The actual implementation of such a mechanism is possible through the adoption of a problem-oriented legal document «On the principles of preventing and combating the shadow economy». A range of propriety directions of services de-shadowing to be taken into account is suggested.
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