The article is devoted to the historical and economic study of the development of the "shadow" sector, tracing the historical roots of the shadow economy in the independent Ukraine. The author establishes that in conditions of political and economic instability, shadow relations create additional threats to the effective functioning of the economy. The article emphasizes that the problem of the shadow sector is actualized by the tasks of strengthening macroeconomic stability in wartime and liberalizing the business environment for post-war recovery.
The purpose of the article is to analyze the trends in the functioning of the shadow economy, in particular, to identify the features of the development of illegal entrepreneurship in Ukraine during the Soviet period. The author analyzes the views of foreign and domestic scientists on the definition of scientific terminology, as well as the components of shadow economic activities and their scale.
Based on the analysis, the article traces the historical trajectory of development of the shadow economy. The following factors of the spread of shadow relations are identified: hypertrophied centralization of the economy, the absence of private property and freedom of entrepreneurship, and the government’s neglect of the shadow economy. The shadow economy was inherent in all stages of the development of the Soviet economy, but the tendency to its expansion was observed since the late 50s of XX century. At the same time, a decrease in the rate of economic growth and the softening of the action of the punitive apparatus, a sharp reduction in the non-public sector, and the strengthening of monopolistic phenomena in the economy led to the growth of illegal economic activities.
Common forms of illegal entrepreneurship have been identified, namely: household services, crafting, so-called "tsekhovyky", teams of unofficial seasonal workers, speculation, etc. Shadow activities also included fictitious accounting, violations in retail trade and public catering, etc. The main mechanisms of illegal entrepreneurship include, in particular, shadow redistribution and use of raw materials and materials, illegal production, illegal trade, unofficial currency circulation, conducting business activities using official powers or privileges and front persons, legalization of illegal income, corrupt actions against regulatory authorities, etc. The author identifies the positive and negative aspects of shadow business activities in the Soviet period.
It is established that the cause of the shadow economy in independent Ukraine is the deepening of negative trends inherited from the Soviet past. The basis of many shadow schemes was corruption in government bodies. Emphasized the importance of conducting a research dedicated to identifying the historical roots of the shadow economy, and to searching for proper means to reduce the level of shadowing in the modern economy.
