ONTOLOGY OF SCIENTIFIC COGNITION OF SHADOW ECONOMY AND ECONOMIC SHADING

Pavlo Pashko, Olga Tylchyk, Oleksandr Kotukha

Abstract


The purpose of this article is to characterize deformation problems of the domestic economy, particularly the influence of negative factors on it, resulting in its shading. This article analyses the approaches to statement that the shadow economy is one of the major global risks of the coming decade. The context of legal regulation is directly related to form an effective system of ensuring of Ukraine’s national security is possible under the condition of thorough development of the areas of counteraction to individual threats in the relevant spheres, including the economy. At the same time, a special attention is paid to the view that the economic shading although is officially recognized as a threat to national security, however, the notion that should denote this phenomenon and be a basic one is not formulated in any current normative legal act. The formation of the concepts of “shadow economy” and “economic shading” in the interconnection is a logical stage of cognitive activity within both the economic and legal sciences. The practical significance of the results of scientific research is the formation of the hypothesis, the essence of which is the new knowledge about the shadowing of the economy as a legal category on the basis of systemdefined signs, causes and of dialectical connection of the phenomenon of the shadow economy and the process of dynamic transformation. A given hypothesis is intended to change the strategic directions and guidelines in the formation of economic policy to neutralize harmful processes of shading of the legal sectors of the economy. The value of the results obtained of the current research is due to the transnational nature of the phenomenon of the shadow economy and connection of such a phenomenon with other harmful processes that are produced within the economic space and lead to the institutionalization of the global economic crisis. Methodology. A methodological framework of the economic security research is defined by complex of scientific cognition methods that allow us to look at this problem as a multi-aspect, interdisciplinary phenomenon. On the basis of the system-based, structural, systemic-functional, and other scientific approaches, the idea of the economic security has formed a complex systemic category covering the theoretical and practical level of economic activity.

Keywords


shadowing of the economy, shadow economy, administrative and legal provision, administrative and legal measures, prevention of corruption, offenses in economic sphere, counteraction of shadowing of economy, money laundering of proceeds from crime

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DOI: http://dx.doi.org/10.30525/2256-0742/2018-4-2-151-158

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