INFLUENCE OF THE SHADOW ECONOMY ON THE ECONOMIC SAFETY OF THE ENTERPRISE
Journal Title: Інноваційна економіка - Year 2017, Vol 68, Issue 3
Abstract
Purpose. Generalization of the scientific going near the analysis of influence of shadow economy on economic security of enterprise. Methodology of research. In the process of research scientific methods were used, in particular: methods of theoretical generalization - for description of economic security of enterprise in the process of analysis of scientific works of leading scientists and normatively-legislative acts in industry of economic security of enterprise; approach of the systems - for description of external and internal threats to economic security of enterprise and for research of influence of shadow economy on economic security of enterprise; abstractly-logical approach - for formulation of conclusions. Findings. The necessity of creation is certain by the state of stable favourable terms for development of enterprises exactly in a legal economy. It is set that a shadow economy is an objective constituent of the socio-economic system of enterprise that puts an aim the receipt of maximal income and satisfaction of public necessities. It is educed, that over development of shadow economy brought to the direct threats of economic security of enterprises. A necessity to create for business such institutional environment for that a shadow economy would be uneffective is reasonable. For the improvement of investment climate in Ukraine and further development of national economy it is suggested to register influence of shadow economy on economic security of enterprises. It is set that forming of mechanism of providing of economic security of enterprise with minimization of the use of shadow relations due to optimization of the system of taxation it is necessary first of all to educe threats that restrain development of socio-economic mechanisms of the state on the whole and separate enterprises. Certainly, that for preventive measures or decline of influence of internal and external threats of economic security of enterprise it is necessary to carry out the estimation of shadow economy, that renders substantial influence on functioning of enterprise, changes financial and economic constituents. It is reasonably that a shadow economy must become the special object of analysis both at the level of the state and at the level of separate enterprise. Originality. Importance of realization of estimation of level of shadow economy is well-proven on enterprises in obedience to model methodology that will give possibility to get an objective idea about the real scales of economic activity and will provide defence of economic security of separate enterprise and state on the whole. Practical value. The got results are basis for the decision of practical tasks on overcoming of distribution of shadow economy, and also perfections of methods and forms of estimation of shadow economy, modernisation of corresponding legislative norms of adjusting of national economy. Taking into account that clearly defining a level and scales of shadow activity of enterprise is almost impossible, as the universally recognized (model) methods of estimation of shadow economy are absent, it is suggested to accept more reasonable, effective measures at reformation of national economy.
Authors and Affiliations
Oksana Makovoz
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