Pyskun L. Unshadowing of investment activities of Ukrainian entrepreneurship entities

The scientific novelty of the obtained results is as follows: improved: - a methodological approach to the study of problems and analysis of the processes of de-shadowing the investment activities of entrepreneurship entities, which, unlike others, involves the identification, systematization and consideration of a set of factors of shadowing such activities (which is achieved through the use of correlation and regression analysis and forecasting of investment volumes), the implementation of which allows to develop preventive measures to reduce the share of the shadow sector of the economy; - оrganizational and economic mechanism for the unshadowing of entrepreneurship entities (OEMDB), which is used to reduce the shadow sector of the economy and is a combination of the organizational component (used to coordinate the actions of the main actors in the unshadowing of entrepreneurship activities and analyze the market environment), which is achieved through the creation of a coordinating analytical center for the unshadowing of entrepreneurship entities (CACBDE) and the economic component (initiated by the CACBDE and providing for determining the average level of tax burden, justifying the feasibility of determining unshadowing measures based on the calculation of the tax revenue elasticity, and calculating the effectiveness of unshadowing measures), which provides a comprehensive approach to reducing the level of shadowing of business entities.