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مدیریت فناوری اطلاعات، جلد ۱۵، شماره ۴، صفحات ۱-۱۷
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عنوان انگلیسی The Influence of the Shadow Economy on the Financial Security of Ukraine in the Conditions of Informatization of Society
چکیده انگلیسی مقاله The article presents the results of the analysis of the indicators of the level of the shadow economy in Ukraine in the period from 2010 to 2020. The level of shadow economy calculated on the basis of such methods as: unprofitable enterprises, monetary, population expenditures - retail trade - services and electricity was used for the analysis. The causes and consequences of shadow economic activity in Ukraine are given. The study found that the downward trend in the shadow economy persists despite the spread of the negative effects of the COVID - 19 pandemic and declining real GDP. In particular, three of the four methods used to assess the level of the shadow economy recorded a decrease in the level of the shadow economy (the method of "population expenditure - retail trade and services"; the electric method; the monetary method). At the same time, the method of enterprise losses showed an increase in the shadow economy, which is largely due to a significant deterioration in the financial situation of enterprises under the restrictions imposed to prevent the rapid spread of the coronavirus pandemic in the world and Ukraine, as well as logistical problems. The practical value of the results is determined by the fact that the conclusions and proposals can be used to more accurately and objectively calculate the level of the shadow economy, which in turn can be the basis for effective decisions to de-shadow and legalize Ukraine's economy.
کلیدواژه‌های انگلیسی مقاله Shadow Economy, Financial Security of the State, De-Criminalization of the Economy, Legalization of the Shadow Economy, Income Amnesty, Informatization of society
نویسندگان مقاله Svitlana Voitsekhivska |
Рostgraduate, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine.

Sofiia Podyk |
Рostgraduate, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

Taras Butkevych |
Рostgraduate, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine.

نشانی اینترنتی https://jitm.ut.ac.ir/article_94704_dbf7711469f3f3b87cf04721e95e3362.pdf
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