STIMULA AND TOOLS FOR DESHADOWING ENTERPRISE: SECTORAL ASPECT

Abstract

Legalization of commercial economic activity is especially important for the formation of a healthy competitive environment and ensuring rational structural changes in the system of national economy of Ukraine. The effectiveness of the state policy in this area depends considerably on understanding dominant peculiarities of crimes (of shadowing economic relations) and the corresponding differentiation of applied instruments, means and measures in the sectors of domestic entrepreneurship. For these purposes, three groups of Ukrainian entrepreneurship sectors - small business entities: of a simplified system of taxation reports and accounting have been distinguished: small and medium-size enterprises and large enterprises. It was established that the main priorities of the policy of deshadowing of the economy in the "simplified" sector are optimization and modernization of the simplified taxation system, legalization of labor relations and employment, the impossibility of "cooperation" to conceal incomes, financial resources and operations with legal entities the general system of taxation, preventing from implementation of some types of economic activities without obtaining the necessary permits and licenses. In the segment of small and medium-sized enterprises, the most important tasks are detection and prevention of false and unlawful increase in gross expenditures, disclosure of shadow transactions on purchase/sale of business, tangible and intangible assets, withdrawal of wages from the shadow, preventing fictitious cooperation of enterprises with financial sector entities, engagement in illegal business and creation of fictitious enterprises. In the sector of large business entities, it is important to focus the state system policy of deshadowing  on counteraction and making it impossible to use offshore jurisdictions for capital withdrawal and tax evasion, transparent and equitable reimbursement of value added tax, placing government orders, detection and legalization of activities of  alternative banking and payment systems , prevention of false operations at the securities market, adequate counteraction to illegal import, smuggling and production of counterfeit goods.