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Information × Registration Number 0221U105875, 0120U104798 , R & D reports Title Quadrocentric recrusive model of Ukrainian unshadow economy to increase its macroeconomic stability popup.stage_title Head Lyulyov Oleksii V., Кандидат економічних наук Registration Date 06-09-2021 Organization Sumy State University popup.description2  The paper develops methodological tools for estimating the volume of tax gaps on corporate income tax as the amount of economic losses of tax revenues due to tax evasion, which are determined on the basis of a modified method of energy consumption, considering the mismatch of rates of consumption and profits. The theoretical basis for estimating the amount of tax gaps for VAT which considers the differentiation of tax rates for individual economic entities and types of transactions and allows to determine their amounts due to the shadow economic activity has been improved. For the first time, the causal links of tax gaps by major types of taxes with levels of shadowing and macroeconomic stability (based on a systematic combination of Dickey-Fuller, Johansen, ARDL, modified Grubel-Lloyd, VEC and VAR modeling) were formalized. The level of introduction of e-government services that is critically necessary for Ukraine which, in contrast to existing approaches, considers their impact on shadowing and macroeconomic stability has been identified. Based on the application of panel analysis, both time series and spatial samples were studied on the example of EU countries and associate members. Methodological basis for the formation of the theory of tax gaps by clustering international research networks on the importance of contribution to the formation and development of the theory of tax gaps, selection of patterns of its relationships with other economic theories, determination of bifurcation peaks of public and scientific attention to this concept. The obtained results can be used as a basis for determining the main measures of state tax policy transformation by the State Tax Administration, the National Agency for Prevention of Corruption - instruments of investment anti-corruption policy and their targets in updating the "Anti-Corruption Strategy for 2020-2024". Product Description popup.authors Vysochyna Alina V. Kwilinski Oleksiy S. Kuzmenko Olha V. Lyeonov Serhiy V. Plastun Oleksii L. Tiutiunyk Inna V. popup.nrat_date 2021-09-06 Close