Conceptual and methodological approaches to shadow economy legalization through fiscal governance

weakening the foundation of public finances. This study investigates how fiscal tools such as preferential tax regimes, digital transformation, and enhanced budget openness can advance the integration of informal activities into the formal sector. Using cross-country experiences and methodological perspectives, the article outlines a model that combines regulatory enforcement with incentive-based policies to stimulate formalization in transition economies.

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Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-09-30
DOI
https://doi.org/10.5281/zenodo.17758124
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Conceptual and methodological approaches to shadow economy legalization through fiscal governance

Zenodo (CERN European Organization for Nuclear Research)
Taxation and Compliance Studies
article

Conceptual and methodological approaches to shadow economy legalization through fiscal governance

article en

Abstract

weakening the foundation of public finances. This study investigates how fiscal tools such as preferential tax regimes, digital transformation, and enhanced budget openness can advance the integration of informal activities into the formal sector. Using cross-country experiences and methodological perspectives, the article outlines a model that combines regulatory enforcement with incentive-based policies to stimulate formalization in transition economies.

Zenodo (CERN European Organization for Nuclear Research)
Westminster International University in Tashkent (UZ)
Openalex Percentile: Top 27%
Taxation and Compliance Studies
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Conceptual and methodological approaches to shadow economy legalization through fiscal governance · Zenodo (CERN European Organization for Nuclear Research) (2025) | TGRS Research Map | TGRS