PHENOMENOLOGY AND TYPOLOGY OF SHADOW ECONOMY

The shadow economy is one of the most complex socio-economic phenomena that have a dual nature. On the one hand, the shadow economy has a negative impact on the monetary and tax systems, investment processes, economic growth, undermines the economic, and in some cases the national security of the state. On the other hand, it creates new jobs, sources of income, and reduces social tensions. For the first time, interest in the shadow economy arose in the 30s of the last century, but it was only in the 70s that foreign authors managed to achieve certain results in the study of shadow economic relations, in our country interest in the shadow economy arose later — in the late 80s. At present, a large number of scientific papers are devoted to the study of this economy, including dissertation research, the problems of the shadow economy are considered at scientific and practical conferences at various levels, which are studied by economists, lawyers, sociologists and representatives of other professions. Despite the considerable interest in this economy, numerous scientific publications, currently there is no single concept of the shadow economy, and the opinions of the authors differ as to which activities and economic relations create this economy. Differences in the existing interpretations do not allow to fully understand the essence of the shadow economy and to develop productive methods of dealing with it. Within the framework of this scientific work, the author’s interpretation of this economic category will be offered on the basis of studying the definition of the concept of “shadow economy” and considering its typology.

shadow economy, economic activity, taxation, informal economy, underground economy, fictitious economy, unaccounted economy, criminal economy, economic relations, fraud, official statistics.

Zyuzin Yu. I. Phenomenology and typology of shadow economy // Business. Education. Law. 2019. No. 1 (46). Pp. 170–175. DOI: 10.25683/VOLBI.2019.46.167.