Вплив тіньової економіки на оптимізацію податкової системи та конкурентоспроможність підприємств

The article is devoted to substantiating the relationship between the shadow economy, the competitiveness of enterprises, and the optimization of the tax system. The need to strengthen the fight against the shadow economy is proven, taking into account the feasibility of improving the tax system and accounting, which will contribute to the openness and transparency of financial systems, the increase and rational use of tax revenues under martial law. The economic content of the shadow economy is revealed, scientific approaches to determining its level (legal, economic, statistical, sociological, comprehensive) and the main methods for its assessment (method «population expenditure - retail trade and services», electrical method, monetary method, unprofitability of enterprises) are presented. It is emphasized that despite the variety of methods for assessing the shadow economy, none of them can provide an absolutely accurate result. This is because the shadow economy, by definition, is a estimates and an accurate result, it is necessary to use a combination of methods, thereby minimizing the impact of the limitations of each individual method. Various manifestations of the shadow economy have been systematized, and their structure and interdependence have been identified. The impact of de-shadowing on the country's economy under martial law is presented in a generalized form. The features of creating a national system to combat shadowing in different countries of the world have been studied. The main methods of manipulating accounting information are highlighted, including: concealing real income, artificially increasing expenses, failure to record assets or liabilities, etc. It has been proven that a reliable tool that prevents the shadow economy and forces taxpayers to switch to a new system is blockchain technology, which has the potential to revolutionize the electronic document management system and ensure more effective control. It has been proven that for effective de-shadowing of the economy, it is necessary to carry out a tax reform aimed at creating a favorable business climate, which involves simplifying tax legislation, reducing administrative pressure, implementing a risk-based control system, and providing tax benefits for new enterprises. This approach will reduce the attractiveness of the shadow economy and stimulate business legalization. It is also necessary to achieve changes in the ideology of the functioning of the tax service, to transform it from a fiscal body into a service service, which in the future will lead to an increase in the level of voluntary tax payment and contribute to the socio-economic development of the country.