Sharikova O. Tax policy under deshadowing of the national economy

Dissertation specified theoretical approaches in definition of the essence of shadow economy and identifies ways of impact on the economy growth. Expanded the economic essence of tax policy as a component of state regulatory instruments of economy and determined tax instruments of deshadowing policy. The study showed the influence of distinct tax instruments on the scope of shadow economy. Colligated methodological approaches of specifying the level of tax burden for economy. On the basis of foreign experience were developed proposals concerning improvement of the tax policy of Ukraine for providing the deshadowing of economy.