The role of financial architecture of business processes in forming mechanisms to combat the shadow economy

The article examines the role of financial architecture of business processes in combating the shadow economy in the context of digital transformation and institutional changes. The conceptual principles of financial architecture of business processes are defined as a set of tools and mechanisms for managing the finances of an enterprise that ensure transparency and control of financial flows. The impact of digital transformation (the introduction of electronic payments, accounting systems, etc.) on reducing the level of shadowing of economic activity is analysed. The institutional adaptation and improvement of the regulatory environment aimed at eliminating the shadow economy is considered. A risk-oriented approach to strategic management is proposed, which involves identifying and monitoring hidden areas of operational risk in business processes. It is demonstrated how the integration of financial architecture of business processes with digital platforms and state information systems contributes to increasing the transparency of activities and the formation of effective mechanisms for combating the shadow economy.