Vyshynska T. Institutional and organizational mechanism for illegalization prevention in the area of foreign trade

Theoretical approaches to the definition of the term illegalization in the area of foreign trade have been generalized in the work. Structure of institutional and organizational mechanism for illegalization prevention in the area of foreign trade has been determined. Existing methodological approaches in the worldwide practice to identification and assessment of illegal sector of economy have been analyzed as well as advantages and disadvantages of any of such approaches have been determined. Choice of methods enabling estimation of volume of illegal foreign trade flows has been substantiated. Specifics of typology of illegal economic activity in the area of foreign trade have been explored. Factors contributing to illegalization in the area of foreign trade have been identified. Method of comparison of foreign trade data of Ukraine and partner countries has been improved. Trends of illegalization of the goods imported into Ukraine in accordance with the geographic and commodity structure and possible losses of customs payments from imported goods have been identified. Analysis of volumes of illegal exports operations in accordance with geographical and commodity structure has been undertaken as well as the volumes of outgoing flows of financial resources abroad have been explored. Tendencies of foreign trade of Ukraine with offshore jurisdictions have been analyzed. Analysis of schemes for minimization of tax obligations in the area of foreign trade has been conducted. Institutional and organizational mechanism for illegalization prevention in the area of foreign trade has been developed. Prognosis for the level of illegalization in the area of foreign trade has been accomplished