Kirpa S. Tax regulation as a tool to fight hte shadow economy

Purpose - formation mechanism against the underground economy based on tax regulations. Object - the set of relations that arise in the tax regulation of the economy of Ukraine methods - analysis and synthesis, induction and deduction, historical, abstract and logical, monographic, comparative method, novelty - reasonably replace income tax and income tax individuals to purchase tax with a rate of 3.5% of the value of goods purchased as a tool for reducing the shadow economy, results - using theoretical conclusions and practical results in the activities of public authorities in the formulation and implementation of the new tax policy; introduced in the practice of the State Tax service of Ukraine, LLC "Metizny plant "Donna"and the learning process of the National University of State Tax service of Ukraine; industry - economic.