Роль фіскального інституційного середовища у детінізації економіки

Abstract

Розглянуто теоретичну сутність детінізації економіки, досліджено поняття “інституція” та “інституційне середовище”. Запропоновано авторське тлумачення фіскального інституційного середовища, охарактеризовано його складові та виокремлено функції, які воно виконує. З’ясовано взаємозв’язок між якістю фіскальних інституцій та рівнем тіньової економіки в країні. За результатами дослідження узагальнено низку принципів, на основі яких має формуватися фіскальне інституційне середовище, яке сприяло б детінізації економічних відносин. Introduction. Today, the problem of the fiscal crisis appears in almost every country in the world. The permanent budget deficit forces the central and local governments to look for additional sources of financial resources. In developing countries, where the high level of shadow economy is present, one of such sources could be the potential revenue from economy unshadowing, which could be reached by changing the fiscal institutions. The purpose of the article is to study the influence of the fiscal institutional environment on the size of the shadow economy and the theoretically outline the ways to improve it in order to form the process of economy unshadowing. Results. According to the results of the analysis, it was provided an author’s interpretation of the fiscal institutional environment: “a set of official and unofficial fiscal institutions (a set of legal and moral-ethical norms, rules) that regulate and control the activity (behavior) of fiscal relations’ participant in the relevant society”. Also, it was highlighted the functions, which it performs. It was theoretically described the parameters, which characterize the fiscal institutional environment and their influence on the level of the shadow economy. Conclusion. The analysis of economic literature shows that for developing countries, in particular Ukraine, the formation of a qualitative official fiscal institutional environment is indispensable condition for the economy unshadowing. In this case, under the quality it is necessary to understand the degree of satisfaction of the needs of economic entities, taking into account the diverse direction of their interests. For developing countries, improvement of the quality of official fiscal institutional environment can only be achieved by obtaining such parameters (characteristics): stability, liberalism in tax rates, simplicity in tax administration procedures, transparency and efficiency in the use of budget funds, tightening in the context of penalties.