Digital Technologies and Accounting Against Shadow Economy and Corruption

Анотація

The shadow economy and corruption are a threat to the economy of all countries of the world. Shadow incomes obtained through economic crimes and tax evasion schemes often become a source of financing crime and terrorism, reducing the population’s standard of living, increasing economic inequality and reducing the economy’s potential for development. The article analyzes the essence of financial crimes, among which the main ones are the appropriation of assets, fraud, bribery and corruption, cybercrime and accounting violations. The study’s primary goal is to improve the accounting methodology to use it in combating corruption and the shadow economy. The study’s central hypothesis is that improving accounting and auditing leads to decreased corruption and the country’s shadow economy, and accounting information is a tool by which private companies demonstrate that they are not involved in corrupt schemes and accountable to society. The methodological basis of the study was general philosophical and generally scientific methods of understanding phenomena and processes in combating corruption and shadowing the economy. The bibliometric method, methods of analysis and synthesis, historical and logical methods of research are used to substantiate the role of accounting in the system of measures to prevent corruption and increase responsibility for economic crimes. The areas of modification of accounting functions as a system of formation of quality information resources are substantiated, and the mechanisms of assessment and disclosure of information about activities to prevent manifestations of corruption and shadowing are proposed.

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