Бойко Виктория Александровна -кандидат экономических наук, доцент, доцент кафедры гостинично-ресторанного и туристического бизнеса, Государственное высшее учебное заведение «Херсонский государственный аграрный университет» (г. Херсон, ул. Сретенская, 23)
The material of the article reveals the purpose of research in the field of formation and introducing mechanisms of implementation ofthe state policy to counteract the shadow economy in Ukraine. The main result of the researchis the discovery of priority directionsfor the effective development of the modern market economy as the basis of the socio-economic life of the country. The articlereveals strategic directions of the state policy on counteraction to the shadow economy and highlights a set of measures for theirimplementation. In the course of research, the principles of the state policy on counteraction to the shadow economy highlighted,revealed their content and expediency of application. Proposed to create a Shadow Economy Strategy detailing the activities in theShadow Economy Program. The scientific work systematizes and substantiates the complex of proposals for the development ofmeasures of the state program to counteract shadow economy in respective areas and defines tasks and measures that realize thestrategic goal; selected the performers and as a result, the expected results was made. Based on the proposed strategic objectives ofthe program to counteract shadow economy, the work identified problematic issues of violation of existing legislation in various spheresof the economic environment, substantiated directions of increasing the effectiveness of the mechanism of fiscal administration in thecountry, labor legislation, proposed directions for improving the development of innovations. The suggested system of analysis of theeffectiveness of the mechanism of implementation of the state policy to counteract the shadow economy.Keywords: corruption, mechanisms of market economy, shadow economy, socio-economic development, state policy, tax systemJEL: D73, O17
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