IMPACT OF DIGITAL TECHNOLOGIES ON THE SHADOW ECONOMY: ECONOMIC AND LEGAL ASPECT

Abstract

The article is devoted to researching the influence of digital technologies on the shadow economy and determining measures to combat it. It is noted that the shadow economy arose at the beginning of the formation of commodity-money relations and constantly evolved in parallel with the development of society and actively adapted to measures to combat it. Attention is focused on the fact that today the shadow economy has transformed into a systemic international phenomenon, the development of which is considered by the governments of countries as a threat to social and economic security. It has been proven that the governments of countries are developing and implementing measures to combat it. It is noted that today there is no effective mechanism for preventing the shadow economy and there is not a single country in the world that would completely overcome this phenomenon. Attention is focused on the fact that the viability of the shadow economy is due to the fact that it is not a separate type of activity, but exists in any sphere. Global digitalization causes the constant transformation (or complete disappearance) of some activities and the emergence of new ones. This leads to the parallel emergence of their shadow sector, which necessitates the permanent development and implementation of new measures to combat the shadow economy. It has been proven that the introduction and use of digital technologies, on the one hand, enables the detinization of the economy, and on the other, the development of the shadow sector. It is noted that full-scale military aggression increases the need to implement effective measures to combat the shadow economy. It is justified that before their development it is expedient to introduce the terms "economic crime" and "economic digital crime" instead of the terms "shadow economy" and "shadow digital economy". It has been proven that in order to combat the shadow economy in Ukraine, it is expedient to implement the experience of developed countries, in which the procedure for calculating and paying taxes has turned into a public service; a system of mandatory "practice" at state-owned enterprises by specialists who received education at the expense of the state; strengthen criminal liability for tax evasion. The prospect of further research is to establish the influence of the level of taxation on the volume of the shadow economy.