dePRIvatIon oF tHe Payment oF taXes and ways oF Its oveRcomInG In UKRaIne and FoReIGn coUntRIes

Abstract

The percentage of the shadow economy in Ukraine is growing with every year what is literally
happening due to many factors, including money laundering, unfriendly tax climate, unreasonably high tax burden, the
absence of the proper legislation, tax culture etc. In order to decrease the shadow economy level in Ukraine and ensure
the sustainable development of the domestic economy, raise the GDP, standard of living of the citizens, credibility of the
country in the international scene and comply the domestic legislation with the legal and regulatory framework of the
European Union it is necessary to investigate foreign successful experience within the tax evasion policy.