Kolovorotnaya E. Overcoming shadow practices in the provision of tax services to small and medium enterprises: a sociological aspect

Analysis and generalization of the present theoretical approaches to the corruption and shadow practices problems is carried out in the article. The socio and economic reasons of the shadow economy development in Ukraine is defined. The normative model of the modern state tax service work is created. The analysis of the entrepreneurs who conduct corruption practices in the process of receipt tax services is carried out. The sphere of tax services as communication environment is researched and investigated. Information on social technology usage experience which increases the effectiveness of rendering tax services by the state tax service authorities is systematized.