Mazur I. Economy Unshadowing in Transformation Societies.

In the thesis based on complex analysis, theoretical and methodological foundations of shadow economy have been investigated and conceptual approaches as well as proposals as to the ways and methods of economy unshadowing in transformation societies developed. Theoretical views of scientists of various economic schools on the problem of shadow economy are examined. There have been disclosed the main reasons for intensification and extension of shadow economy in transformation societies which are not so much violation of the current legislation as incompatibility thereof with real life that is named gaps in the legislation. The main factors of shadow economy extension are imperfection of the institutional environment, in particular, absence of normal rules of play for businessmen, in consequence of lobbying corporate interests at adoption of laws, ineffectiveness of regulatory policy for business, institutionalization of shadow economic activity, imperfection of the tax structure, unformed competitive environment, corrupt relations between economic activity entities etc.