Leonova O. Mechanisms of state regulation in the sphere of deshadowing of economic relations in Ukraine

The dissertation presents a consistent solution of the actual scientific problem with the deepening of theoretical and methodological foundations and the development of a methodological approach for timely formation of mechanisms of state regulation in the field of deshadow economy of Ukraine. Generalized scientific and theoretical approaches to the definition of the essence of the mechanism of state regulation as an object of scientific knowledge, the modern directions of its course are determined. The modern paradigmatic framework, external objective tendencies, regularities and factors determining the conditions of existence and functioning of the shadow economy in Ukraine are clarified. The approaches to state regulation of de-shadowing of economic relations abroad are determined. The methodological provisions of formation of the formation of the state regulation system of the de-shadowing of economic relations have been specified. The level of economy shadowing and its impact on the country's economic security are estimated. The methodology of forming a comprehensive mechanism of state regulation of the de-shadowing of economic relations and the functioning of its components is considered. It is established that the adoption of the Tax Code of Ukraine, which is the beginning of a new stage of reforming the Ukrainian tax system, is a turning point in the formation of its own effective system of taxation and the mechanism of state regulation of the shadowing of economic relations. But Ukraine's tax policy needs to improve and refine the systemic tax reforms, improve and implement the regulatory function of taxes, and improve the tax climate in Ukraine. The revision of the principles of the Tax Code of Ukraine is proposed to be carried out taking into account the legislation and analysis of the experience of tax policy of European countries in the direction of tax reform in the part of introducing the tax on withdrawn capital instead of the income tax, reducing the burden on the payroll, maintaining a simplified system of taxation for small businesses, since the effective mechanism of tax reform depends on the state regulation of shadowing of economic relations, economic growth and common welfare in general, because of the tax policies accumulate financial resources necessary for the state to fulfill its functions and shall regulate the economy.