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In this article, the author brings the developed classifier of methods for assessing the competitiveness of goods in the division of various criteria, in which both the methods and criteria already encountered in the scientific literature and those proposed by the author are systematized. Analysis of the most popular methods showed that the ultimate goal of their use is to assess the competitiveness of goods in foreign markets in order to assess the chances of their progress. In pursuit of foreign markets, countries with a negative trade balance did not notice how their own market was seized by imported goods, which pushed domestic goods, even traditional ones, out of the market. Therefore, the author has set a goal to develop an algorithm for calculating the competitiveness of domestic goods in the domestic market, taking into account the specifics of the national economy. The article presents a flowchart of the algorithm and the results of its application, on the example of the Republic of Moldova.

В настоящей статье рассматривается сфера незаконного оборота наркотических средств как один из основных элементов финансирования международных преступных групп, в том числе террористических объединений. Рассматривается взаимосвязь между террористической активностью и участием в обороте наркотиков различных территориально-этнических групп, на основе чего делается попытка разработки контрпреступных и контртеррористических мер., This article examines the sphere of illicit drug trafficking as one of the main elements of financing international criminal groups, including terrorist associations. The article examines the relationship between terrorist activity and the participation of various territorial and ethnic groups in drug trafficking, and attempts to develop counter-criminal and counter-terrorism measures., Экономика и предпринимательство, Выпуск 9 (122) 2020

В статье описаны приоритеты государственного управления в борьбе с коррупцией, методы экономического управления для снижения доли теневой экономики, а также методы борьбы с коррупцией в развитых странах, передовые подходы к устранению теневой экономики и сравнительный анализ норм национального законодательства. Меры изучены в соответствии с рекомендациями международных организаций, широко освещены вопросы их реализации. Кроме того, были обсуждены современные тенденции предотвращения легализации преступных доходов. Международному сообществу придется разработать документы, охватывающие важные вопросы уголовного правосудия и составляющие набор международных стандартов, принимая во внимание транснациональный характер преступности. Процесс правовой интеграции при активном участии государств СНГ определяет приближение национального законодательства к этим стандартам, их учет при развитии национальной правовой системы и деятельности правоохранительных органов страны. Нынешняя интеграция мировой экономики, высокоразвитые финансовые и информационные системы – хорошие условия для развития сотрудничества в борьбе с отмыванием денег. Поскольку в разных странах существует разное управление, теневая экономика основана как на государственном управлении, так и на его экономике. Государственная программа по борьбе с теневой экономикой включает в себя различные концепции. Обсуждены вопросы развития международных отношений в борьбе с коррупцией и теневой экономикой, взаимной правовой помощи, правовые основы либерализации экономических механизмов для достижения экономической стабильности, разработаны научно-практические рекомендации., This article describes the priorities of public administration in the fight against corruption, methods of economic governance to reduce the share of the shadow economy, as well as the methods of combating corruption in developed countries, advanced approaches to eliminating the shadow economy and comparative analysis of our national legislation. Measures are analyzed in accordance with the recommendations of international organizations, and the issues of their implementation in our national legislation are covered. In addition, current trends in preventing the legalization of criminal proceeds are discussed. The international community should develop documents covering important issues of criminal justice and compiling its set of international standards, taking into account the transnational nature of crime. The process of legal integration with the active participation of the CIS states determines the approximation of national legislation to these standards, their consideration in the development of the national legal system and the activities of law enforcement agencies of the country. The current integration of the world economy, highly developed financial and information systems are good conditions for the development of cooperation in the fight against money laundering. Because different countries have different governance, the shadow economy is based on both public administration and its economy. The state program on combating the shadow economy includes various concepts. The development of international relations in the fight against corruption and the shadow economy, issues of mutual legal assistance, the legal framework for the liberalization of economic mechanisms to achieve economic stability are discussed, and scientific and practical recommendations are developed at the end of the article.

У дисертації здійснено класифікацію підходів до трактування сутності тінізації економіки, оцінено ефективність державної політики детінізації економіки, її вплив на індикатори соціального розвитку та її залежність від фінансово-економічних детермінант, запропоновано механізм оцінювання інтегрального ризику тінізації господарської операції. Уточнено типологізацію податкових розривів, закономірності розвитку теоретичного підґрунтя, сутність, функції та принципи управління ними, оцінено їх обсяги за податком на додану вартість, податком на прибуток підприємств, експортно-імпортними платежами, податком на доходи фізичних осіб і єдиним соціальним внеском, визначено та спрогнозовано динаміку інтегрального податкового розриву, визначено основні детермінанти його формування. The dissertation is devoted to the development of the theoretical and methodological basis of management of tax gaps in the framework of the unshadowing of the national economy. The classification of approach to defining shadow economy was deepen and proposed as follows: depending on the scale of the illegality of actions: legal and subsidiary; depending on the reasons for the state's uncontrollability: accounting and methodological; depending on the source of the origin of the illegal actions: deviant, sociological and institutional; by time: evolutionary, adaptational, cyclical, situational; the nature of the consequences for the national economy: positive, negative; dualistic; the nature of counter-measures: neoliberal and conducting. The shadow economy were defined as a system of multi-level multiracial legal and illegal relationships between economic entities and authorities at all levels based on a complex combination of elements of institutional, dualistic and conducting approaches. The methodology of the evaluation of the effectiveness of the state policy of the unshadowing of the national economy was developed in the thesis. The offered methodology is based on assessment of three components: compliance of regulatory intervention outcomes with objectives (regulatory efficiency), effectiveness of cost on implementing measures to unshadowing the national economy (financial efficiency), consistency of interests of the state and economic entities (substantive efficiency), efficiency measures that indirectly contribute to the unshadowing of the national economy (procedural efficiency). The hypotheses about the effect of shadowing of the national economy on the level of shadow employment, reflected in the dynamics of individual income tax and the single social contribution, lower levels of shadowing in countries with higher minimum wage and in countries with higher levels of satisfaction population, wellbeing and development opportunities was formulated and proved in the thesis. In the context of the investigation of the impact of shadowing the national economy on the determinants of the country's ecological development, in the thesis investigates the cause-effect interdependencies in the chain "shadowing the national economy – the amount of environmental tax revenue – the amount of expenditure on financing environmental measures – the level of carbon intensity of GDP". In the thesis, the typology of tax gaps is deepened by identifying systematic, random, conjunctural, structural, cyclical, regulatory, endogenous, gross, precession, and inflationary gaps. The bibliometric analysis was conducted to reveal the clusters by geographical location of international research networks and patterns by frequency of use of key phrases in scientific works were presented. The management of tax gaps in the context of the unshadowing of the national economy is proposed to be interpreted not only as a deliberate activity in the field of tax control, but as a coherent, risk-oriented and synchronized system of reconciliation of goals, measures and interests in the chain "preventive and responsive activity of legislative and executive authorities – conscious and proactive actions of economic entities – social-institutional transformations and changes of value orientations of the population" to reduce the gap between potential and actual tax revenues, as well as prevention of shadow economy through the tax mechanisms. The methodological bases of estimation of volumes of tax gaps on the personal income tax, export-import payments, corporate income tax, value added tax are proposed and deepened in the work. The expediency of diversification of control measures in the management of tax breaks depending on the level of risk of shadowing an economic operation, which is determined on the basis of the risk of inclination of the involved state controlling bodies to promote shadow financial and economic relations, the risk of shadowing the national economy of counter-contracting economies, risk of shadowing of the respective type of economic activity is substantiated. A methodology for forecasting the size of tax gaps has been developed on the assumption that their impact on the level of economic development of the country is cumulative and increasing over time, as well as objectively there is a marginal and permanent level of tax gaps, which is impossible to minimize.

Introduction. It is investigated in a scientific article the essence, reasons of arising and consequences of the shadow economy existence in Ukraine. A comparative analysis of different approaches to understanding the concept of the shadow economy is carried out, its essence and main purpose of existence are determined. It is clearly mentioned by the author the various argumentation of the interpretation of the shadow economy in the system of sociological, jurisprudence and economic sciences. Much attention is paid to the interpretation of the term «shadow economy» through the prism of economic science. It is presented by the author a number of opinions, which are largely reduced to understanding the shadow economy as an economic activity, which, for some reason, is not taken into account in the gross state product of the country. Purpose. The purpose of scientific work is to determine the nature and reasons of the shadow economy arising and characteristics of main consequences of its manifestation. Results. The expediency of application and using the combined economic-statistical and legal criteria for a more comprehensive understanding of the «shadow economy» category is argued. That is, such a concept is considered by the author of a scientific article as a system of business relations between business subjects that are illegal and not controlled by the state. It is proved that the use of any paradigm implies the definition of the causes that give rise to the shadow economy. Among them fundamental and specific causes of arising and development of the shadow economy are distinguished. A great deal of attention is focused on a number of peculiarities of the emergence and growth of the shadow economy in Ukraine, in particular, the following: the imperfect process of denationalization and the chaotic transfer of the public sector to private ownership; general economic decline of production in most industries; growing shortage of raw materials and energy resources; reduction of investment volumes and the beginning of large-scale export of capital abroad; the decline of high-tech industries and the decline of scientific activity in general and others like that. The reasons and consequences of shadowing of the economic system of the country are found out and the arguments concerning the dualistic influence of the shadow economy are presented. Conclusions. It is argued that the main objective of the shadow economy is to minimize the costs of economic activity and maximize incomes not accounted by the state and civil society. In other words, such an economy functions in the shadow of formal institutions.

Scholarly studies in economics, sociology, psychology, and management emphasize the low number of women in management as one of the main indicators of gender discrimination in the labor market. This study investigates the differences in the percentage of women in senior management across forty-five countries. The results of the regression analysis show that women are more represented in senior management in developing countries than in so-called “liberal Western democracies.” Women also participate more in senior management in countries in which prejudice and discrimination against women are greater. The study presents empirical evidence for two economic explanations for these puzzling results: the weak functioning of the legal system and the large size of the shadow economy.

Современные предприниматели стараются минимизировать налоговую нагрузку, в том числе применяя различные способы сокрытия своей деятельности от налоговых органов. В статье раскрывается содержание нового вида налога «Торгового сбора», помогающего вывести предпринимателей из зоны теневой экономики в городе Москве. На основе использования методов исторического, логического и статистического анализов, а также наблюдения и сбора фактов проведена оценка эффективности торгового сбора. Сделан вывод о необходимости продуманного внедрения торгового сбора на территории Московской области и в других регионах России., Modern entrepreneurs are trying to minimize the tax burden by applying various ways to hide their activities from the Federal Tax Service. The article reveals the content of a new type of tax “Trading fees”, which helps to bring traders out of the shadow economy in the city of Moscow. The effectiveness of the trade collection was evaluated using the methods of historical, logical and statistical analyzes, as well as observation and collection of facts. As a conclusion the need for a thoughtful implementation of the trade gathering in the Moscow region and regions of Russia is suggested.

In the modern context, when official national economies face permanent problems and are not always able to ensure desired living standards for population, the fight against shadow economic activities become crucial for all countries. It cannot be won without the development of a nuanced methodology for its assessment. We proposed a new methodology based on the study of different research approaches and methods regarding the assessment of shadow processes causing damage to the national budget. It might be valuable for fiscal state bodies, as well as for all law enforcement authorities, fighting against “shadow merchants.” The conclusion includes recommendations on statistical calculations of damage to the country’s budget and combating shadow economic processes. The final conclusion presents a need to improve the tax legislation and integrate these statistics agencies with the information of line ministries and institutions. The findings and recommendations have universal relevance for developed and developing countries.

В статье рассматриваются источники преступной экономической деятельности, под которой понимается деятельность, осуществляемая в целях извлечения доходов и реализуемая в сфере переработки сырья, производства товаров и их последующего перераспределения вопреки установленным правилам и несмотря на уголовно-правовые запреты. Основным способом совершения подобных преступлений является криминальная инсценировка. Сформулирован перечень инсценировочных акций. Определены цели, которые преследуют нарушители правил экономической деятельности., This article discusses the sources of criminal economic activities where the main source of income is in the sphere of illegal economic activities, defined as activities carried out in order to raise profits and implemented in the sphere of production and distribution, contrary to the existing criminal law prohibitions. The primary way to commit such crimes is a crime re-enactment. Formulated a list of inscenirovochnyh shares, as well as targets that have plagued the violators of the rules of economic activity.

Проблема исследования теневой экономики носит комплексный характер. Являясь экономико-правовым явлением, она обладает как экономическими, так и со-циально-юридическими характеристиками. В статье предпринята попытка вычленения концептуальных признаков теневой экономики, нашедших свое как док-тринальное, так и эмпирическое обоснование. На ос-нове выделенных сущностных признаков сформулиро-вана авторская дефиниция теневой экономики, The problem of the shadow economy research is complex. As an economic-legal phenomenon, it has both economic and socio-legal characteristics. The article attempts to isolate the conceptual signs of the shadow economy, which found its doctrinal and empirical support. On the basis of the essential characteristics the authors formulates definition of the shadow economy.

У статті висвітлено особливості розвитку і проблеми оподаткування в Україні, визначено місце проблеми оподаткування в розвитку підприємництва, місце і стан податкової системи України порівняно з країнами ЄС, обґрунтована необхідність кардинального реформування сучасної податкової системи., В статье освещены особенности развития и проблемы налогообложения в Украине, определено место проблемы налогообложения в развитии предпринимательства, место и состояние налоговой системы Украины по сравнению со странами ЕС, обоснована необходимость кардинального реформирования современной налоговой системы., This article highlights the characteristics and problems of taxation in Ukraine, a place defined by the problem of taxation in business development, location and condition of Ukraine's tax system compared with EU countries, justified the need for radical reform of the modern tax system.

У даній статті досліджуються сутність та причини появи тіньової економіки в Україні, встановлюються наслідки зростання тіньової економіки та пропонуються методи її «детінізації». This article examines the nature and causes of the shadow economy in Ukraine, established the consequences of growth of the shadow economy and proposes methods of its «deshadowing». В данной статье исследуются сущность и причины появления теневой экономики в Украине, устанавливаются последствия роста теневой экономики и предлагаются методы ее «детенизации».

У статті простежено формування та динаміку розвитку тіньової економіки в Україні. Показано, що реформування економіки країни на початку 1990-х років без належного наукового обґрунтування призвело до механічного копіювання та реалізації монетаристської моделі регулювання економічних процесів. Реалізація закордонних "рецептів" реформування економіки без урахування національної специфіки (відсутність досвіду інституційного оформлення та правового забезпечення ринкового господарювання, обвальний розрив економічних зв'язків із руйнуванням СРСР, наслідки системної кризи народного господарства СРСР, успадковані структурні деформації, технологічна криза, застаріла технологічна база, витратність економіки, складна екологічна ситуація) призвела до появи нових форм та методів тіньової економічної діяльності., В статье прослежено формирование и динамику развития теневой экономики в Украине. Показано, что реформирование экономики страны в начале 1990-х годов без надлежащего научного обоснования привело к механическому копированию и реализации монетаристской модели регулирования экономических процессов. Реализация иностранных "рецептов" реформирования экономики без учета национальной специфики (отсутствие опыта институционального оформления и правового обеспечения рыночного хозяйствования, обвальный разрыв экономических связей с разрушением СССР, последствия системного кризиса народного хозяйства СССР, унаследованные структурные деформации, технологический кризис, устаревшая технологическая база, затратность экономики, сложная экологическая ситуация) привела к появлению новых форм и методов теневой экономической деятельности., The paper explores the development specifics of the shadow economy in Ukraine. It is indicated that reforming of the national economy in the early 1990s without any adequate scientific rationale resulted in mechanical replication and implementation of the monetary regulation model of economic processes. Realization of foreign 'recipes' for economic reforming without regard to the national specifics (lack of experience in institutional handling of and legal support to market management; avalanchine breaking of economic relations, with the USSR ruined; consequences of the systemic crisis of the USSR national economy; inherited structural deformations; the technological crisis; the obsolete technological base; the unprofitable economy; the complex environmental situation) gave rise to emergence of new forms and methods of shadow economic activity.

У статті висвітлено особливості розвитку і проблеми оподаткування в Україні, визначено місце проблеми оподаткування в розвитку підприємництва, місце і стан податкової системи України порівняно з країнами ЄС, обґрунтована необхідність кардинального реформування сучасної податкової системи. This article highlights the characteristics and problems of taxation in Ukraine, a place defined by the problem of taxation in business development, location and condition of Ukraine's tax system compared with EU countries, justified the need for radical reform of the modern tax system. В статье освещены особенности развития и проблемы налогообложения в Украине, определено место проблемы налогообложения в развитии предпринимательства, место и состояние налоговой системы Украины по сравнению со странами ЕС, обоснована необходимость кардинального реформирования современной налоговой системы.

The article deals with the problem of counteraction to legalization (laundering) of proceeds from crime - is the final stage of transformation into high crime and effective form of illegal business. During this process, illegal and highly dangerous for the concentration of economic society, and behind her, and political power in the hands of an uncontrolled group of people.