Tax Evasion Mechanisms in Ukraine: A Typology of Shadow Economy Channels

Key Points

• The aim is to categorize the mechanisms of tax evasion present in Ukraine's shadow economy.
• Qualitative analysis of tax evasion cases
• Review of existing financial regulations
• Identification of common channels in the shadow economy
• Categorized tax evasion mechanisms into distinct types
• Highlighted the impact of regulatory frameworks on tax compliance
• Provided recommendations for enhancing enforcement strategies