Keywords
de-shadowing
digitalization
economic policy
How to Cite
Abstract
The scientific article is devoted to the study of the role of the tax system as a key factor in reducing the level of the shadow economy in Ukraine. The work reveals the essence of modern transformations of tax policy aimed at increasing the transparency, fairness and efficiency of the taxation system. In 2025, in conditions of martial law, this is especially relevant, since all the country’s resources must be directed to its strengthening, restoration and protection. The purpose of the study is to identify areas for improving the tax system of Ukraine, taking into account the challenges of wartime, European integration processes and the introduction of digitalization in the field of taxation. The methodological basis of the study is based on a combination of quantitative and qualitative methods of analysis. The specified approach contributes to a comprehensive assessment of the relationship between tax reforms and the level of shadowing of the economy, identifying factors that impede the legalization of economic activity, as well as identifying areas for increasing the efficiency of the tax system as a tool for de-shadowing economic processes. The results obtained indicate that the reform of the tax system should be based on three main principles: digitalization of taxation processes, fair distribution of the tax burden and increasing the level of tax culture of taxpayers. The conclusions indicate that the success of the reform largely depends on increasing the level of tax culture and legal awareness of society, the effectiveness of the implementation of tax levers, digitalization of tax processes, as well as ensuring transparency of control and fair distribution of the tax burden among all participants in economic relations. Further development of tax policy should include simplifying procedures, reducing the bureaucratic burden on business and ensuring equal taxation conditions. It is expected that the implementation of a comprehensive digital model of the tax system will contribute to the transparency of financial flows, de-shadowing of the economy and the formation of a stable and competitive economic system, which will ensure the sustainable development of the country and bring Ukraine closer to integration into the European economic.
References
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