Pylypchenko O. Countering shadowing economy of Ukraine.

The dissertation is devoted to the complex and substantial analysis of problems in countering shadowing economy of Ukraine. The paper clarifies the specifics of the economic nature of the shadow economy. It has been estimated, that shadow economy acts as a reverse side of legal economy, it is built into official economic activity of the society and is aimed at illegal redistribution of income and getting maximum illegal profit. Criteria, which allow to interpret the economy as shadow are presented: firstly, carrying out activity which is not controlled officially and is hidden from the regulatory authorities by business entities; secondly, carrying out activity which is aimed at getting profit in the form of illegal appropriation of economic goods and rights to economic goods.