Tylchyk O. Administrative and legal provision for counteraction of shadowing the economy: theory and practice

The present paper is devoted to the formation a conceptual approach to the administrative and legal study of the problem of determining the essence of the administrative and legal provision for counteraction of shadowing of the economy, based on the methodology of the system approach. This approach allowed formulating the concept, establish the content and functions of the shadow economy and shadowing of the economy, with taken into which are forming the conceptual and legal understanding of the need for counteraction to shadowing of the economy as an illegal activity. In the framework of the analyzed concepts, a distinction is made between economic activity and illegal activity, which, in particular, has economic features. The above division is of a principle character, since it enables one to define «shadowing of economy» as a threat to national (economic) security, as well as to identify the difference between «economic activity», «offense in the economic sphere» and «economic offense», which is the economic and legal sciences mistakenly make up the content of the identified categories «shadow economy» and «shadowing of economy».