IDEAS home Printed from https://ideas.repec.org/a/bal/journl/2256-074220184223.html
   My bibliography  Save this article

Ontology Of Scientific Cognition Of Shadow Economy And Economic Shading

Author

Listed:
  • Pavlo Pashko

    (University of the State Fiscal Service of Ukraine, Ukraine)

  • Olga Tylchyk

    (University of the State Fiscal Service of Ukraine, Ukraine)

  • Oleksandr Kotukha

    (Department of Civil Law and Process, Lviv Trade and Economic University, Ukraine)

Abstract

The purpose of this article is to characterize deformation problems of the domestic economy, particularly the influence of negative factors on it, resulting in its shading. This article analyses the approaches to statement that the shadow economy is one of the major global risks of the coming decade. The context of legal regulation is directly related to form an effective system of ensuring of Ukraine's national security is possible under the condition of thorough development of the areas of counteraction to individual threats in the relevant spheres, including the economy. At the same time, a special attention is paid to the view that the economic shading although is officially recognized as a threat to national security, however, the notion that should denote this phenomenon and be a basic one is not formulated in any current normative legal act. The formation of the concepts of "shadow economy" and "economic shading" in the interconnection is a logical stage of cognitive activity within both the economic and legal sciences. The practical significance of the results of scientific research is the formation of the hypothesis, the essence of which is the new knowledge about the shadowing of the economy as a legal category on the basis of systemdefined signs, causes and of dialectical connection of the phenomenon of the shadow economy and the process of dynamic transformation. A given hypothesis is intended to change the strategic directions and guidelines in the formation of economic policy to neutralize harmful processes of shading of the legal sectors of the economy. The value of the results obtained of the current research is due to the transnational nature of the phenomenon of the shadow economy and connection of such a phenomenon with other harmful processes that are produced within the economic space and lead to the institutionalization of the global economic crisis. Methodology. A methodological framework of the economic security research is defined by complex of scientific cognition methods that allow us to look at this problem as a multi-aspect, interdisciplinary phenomenon. On the basis of the system-based, structural, systemic-functional, and other scientific approaches, the idea of the economic security has formed a complex systemic category covering the theoretical and practical level of economic activity.

Suggested Citation

  • Pavlo Pashko & Olga Tylchyk & Oleksandr Kotukha, 2018. "Ontology Of Scientific Cognition Of Shadow Economy And Economic Shading," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(2).
  • Handle: RePEc:bal:journl:2256-0742:2018:4:2:23
    DOI: 10.30525/2256-0742/2018-4-2-151-158
    as

    Download full text from publisher

    File URL: http://www.baltijapublishing.lv/index.php/issue/article/view/395/pdf
    Download Restriction: no

    File URL: http://www.baltijapublishing.lv/index.php/issue/article/view/395
    Download Restriction: no

    File URL: https://libkey.io/10.30525/2256-0742/2018-4-2-151-158?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Gary S. Becker, 1974. "Crime and Punishment: An Economic Approach," NBER Chapters, in: Essays in the Economics of Crime and Punishment, pages 1-54, National Bureau of Economic Research, Inc.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Natalija Berlach & Galina Striiashko, 2019. "Development Of Providing Public Services In The Economy As A Guarantee Of Efficiency In European Integration Processes," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 5(1).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. van Ours, Jan C. & Williams, Jenny & Ward, Shannon, 2015. "Bad Behavior: Delinquency, Arrest and Early School Leaving," CEPR Discussion Papers 10755, C.E.P.R. Discussion Papers.
    2. Khalil, Umair, 2017. "Do more guns lead to more crime? Understanding the role of illegal firearms," Journal of Economic Behavior & Organization, Elsevier, vol. 133(C), pages 342-361.
    3. Patrick Arni & Rafael Lalive & Jan C. Van Ours, 2013. "How Effective Are Unemployment Benefit Sanctions? Looking Beyond Unemployment Exit," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 28(7), pages 1153-1178, November.
    4. Dennis L. Gärtner, 2022. "Corporate Leniency in a Dynamic World: The Preemptive Push of an Uncertain Future," Journal of Industrial Economics, Wiley Blackwell, vol. 70(1), pages 119-146, March.
    5. Deborah A. Cobb-Clark & Chris Ryan & Ana Sartbayeva, 2009. "Taking Chances: The Effect of Growing Up on Welfare on the Risky Behaviour of Young People," CEPR Discussion Papers 604, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    6. Antonio Acconcia & Marcello D'Amato & Riccardo Martina, 2003. "Corruption and Tax Evasion with Competitive Bribes," CSEF Working Papers 112, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    7. J. K. Pappalardo, 2022. "Economics of Consumer Protection: Contributions and Challenges in Estimating Consumer Injury and Evaluating Consumer Protection Policy," Journal of Consumer Policy, Springer, vol. 45(2), pages 201-238, June.
    8. M. Martin Boyer, 2007. "Resistance (to Fraud) Is Futile," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 74(2), pages 461-492, June.
    9. David Cayla, 2021. "Le « vivre-ensemble » face au projet néolibéral," Post-Print hal-02961194, HAL.
    10. Gary Bolton & Eugen Dimant & Ulrich Schmidt, 2018. "When a Nudge Backfires. Using Observation with Social and Economic Incentives to Promote Pro-Social Behavior," PPE Working Papers 0017, Philosophy, Politics and Economics, University of Pennsylvania.
    11. Dwenger, Nadja & Kleven, Henrik & Rasul, Imran & Rincke, Johannes, 2014. "Extrinsic vs Intrinsic Motivations for Tax Compliance. Evidence from a Randomized Field Experiment in Germany," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100389, Verein für Socialpolitik / German Economic Association.
    12. Daron Acemoglu & Matthew O. Jackson, 2017. "Social Norms and the Enforcement of Laws," Journal of the European Economic Association, European Economic Association, vol. 15(2), pages 245-295.
    13. Hahn Robert, 2010. "Designing Smarter Regulation with Improved Benefit-Cost Analysis," Journal of Benefit-Cost Analysis, De Gruyter, vol. 1(1), pages 1-19, July.
    14. Kerri Brick & Martine Visser & Justine Burns, 2012. "Risk Aversion: Experimental Evidence from South African Fishing Communities," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 94(1), pages 133-152.
    15. Entorf, Horst & Spengler, Hannes, 2000. "Socioeconomic and demographic factors of crime in Germany: Evidence from panel data of the German states," International Review of Law and Economics, Elsevier, vol. 20(1), pages 75-106, March.
    16. Fábio Pereira Silva & Reinaldo Guerreiro & Eduardo Flores, 2019. "Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 66(2), pages 147-180, June.
    17. Siddiqi, Hammad, 2015. "Anchoring and Adjustment Heuristic: A Unified Explanation for Equity Puzzles," MPRA Paper 68729, University Library of Munich, Germany.
    18. Alessandro Marra & Alessandro Sarra, 2010. "Incomplete antitrust laws and private actions for damages," European Journal of Law and Economics, Springer, vol. 30(2), pages 111-135, October.
    19. Andrea Sáenz de Viteri Vázquez & Christian Bjørnskov, 2020. "Constitutional power concentration and corruption: evidence from Latin America and the Caribbean," Constitutional Political Economy, Springer, vol. 31(4), pages 509-536, December.
    20. Dendi Ramdani & Arjen Witteloostuijn, 2012. "The Shareholder–Manager Relationship and Its Impact on the Likelihood of Firm Bribery," Journal of Business Ethics, Springer, vol. 108(4), pages 495-507, July.

    More about this item

    Keywords

    shadowing of the economy; shadow economy; administrative and legal provision; administrative and legal measures; prevention of corruption; offenses in economic sphere; counteraction of shadowing of economy; money laundering of proceeds from crime;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bal:journl:2256-0742:2018:4:2:23. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Anita Jankovska (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.