Abstract

The article deals with the development of the methodology for improving the state policy of the national economy de-shadowing. It generalizes arguments and counterarguments within the framework of scientific discussion on the main instruments for the national economy de-shadowing. It has been established that tax instruments used for the state influence on the shadow economy allowed achieving a complex effect in all spheres of public life. The purpose of the article is to form an innovative methodology for assessing the efficiency of instruments for direct influence on business entities, which will allow adopting the deliberate management decisions by state authorities regarding the national economy de-shadowing. The systematization of literary sources and approaches to solving the problem of the national economy de-shadowing showed the lack of empirical calculation of the efficiency of tax instruments for the state regulation of the economy. The relevance of solving this scientific problem consists in the need to identify both the level of increase in the social contribution tax due to the salary de-shadowing and the implicit effect of increasing indirect taxes and savings. The problem considered in the article was solved by developing a methodological approach to assessing the efficiency of the instruments for the national economy de-shadowing based on the calculation of the probability of a decision on the application of a specific instrument, a posteriori probability of achieving a certain level of efficiency and fuzzy logic methods. The efficiency of public administration of the national economy de-shadowing was determined by the example of reducing the level of tax burden on the labour compensation fund in Ukraine. The study empirically confirms and theoretically proves the need for a systematic assessment of the level of the national economy de-shadowing, depending on the type of state influence instruments and their quantitative characteristics. The article proposes theoretical and methodological principles for the formation of the national economy de-shadowing strategy, depending on the efficiency of the state tax policy instruments. The results of the study may be used by state executive agencies in the field of tax regulation of the national economy.

Keywords: efficiency, de-shadowing instruments, national economy, public administration, taxation level.

JEL Classification: С54, H21, K34.

Cite as: Levchenko, V., Kobzieva, T., Boiko, A., & Shlapko, T. (2018). Innovations in assessing the efficiency of the instruments for the national economy de-shadowing: the state management aspect. Marketing and Management of Innovations, 4, 361-371. https://doi.org/10.21272/mmi.2018.4-31

This work is licensed under a Creative Commons Attribution 4.0 International License

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