PUBLIC BUDGET LOSS EVALUATION FROM ILLEGAL ACTIVITIES OF ECONOMIC AGENTS

Author:

Lyeonov Serhii, Sumy State University (2 Rymskogo-Korsakova Str., Sumy, Ukraine).

Boyko Anton, Sumy State University (2 Rymskogo-Korsakova Str., Sumy, Ukraine).

Mynenko Serhii, Sumy State University (2 Rymskogo-Korsakova Str., Sumy, Ukraine).

Revenko Artem, Sumy State University (2 Rymskogo-Korsakova Str., Sumy, Ukraine).

Language: ukrainian

Annotation:

The authors of the article substantiate that losses of the state budget from illegal actions of economic agents occur because of the shadow and corruption schemes. The article analyzes the main sources of losses of the state budget from illegal actions of economic agents. The analysis of methods (electric method, method of "population expenditure - retail trade turnover", financial method, monetary method) is carried out. The estimation of the level of the shadow economy with the indication of the main advantages and disadvantages of their application in practice. The level of the shadow economy in Ukraine is analyzed with the use of various methods for calculating the shadow economy.

Key words:

shadow economy; losses; economic agents; state budget; GDP.

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