Scientific and practical journal
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Regional Economy
   



Journal Regional Economy -- re2020.02.112

Repository of Institute of Regional Research UDC 338.46:[351.82:343.37]:342.841(477); JEL O14, М38
Melnyk, M. I., & Zalutskyy, I. R. (2020). Suchasni aspekty ekonomiko-pravovoho rehulyuvannya klasyfikatsiyi ta identyfikatsiyi posluh u konteksti detinizatsiyi ekonomiky Ukrayiny [Modern aspects of law-economic regulations of service classification and identification for unshadowing the economy of Ukraine]. Rehional'na ekonomika - Regional Economy, 96 (2), 112-130. DOI: https://doi.org/10.36818/1562-0905-2020-2-10. [in Ukrainian].
Sources: 30

Authors



Melnyk Maryana Ivanivna

Doctor of Economics, Professor

Head of the Department of spatial development of the Dolishniy Institute of Regional Research of NAS of Ukraine

Contacts: mar.melnyk@gmail.com, (032)270-70-53, (+38099)72-93-873

Webpages:



Zalutskyy Ivan Romanovych

Ph.D. of Economics, Associate Professor

Senior Researcher of the Department of spatial development of the Dolishniy Institute of Regional Research of NAS of Ukraine

Contacts: zalutskij.ivan@gmail.com

Webpages:

Resume

The article deals with the modern aspects of “shadowing” economy as socio-economic fact. The definition of “shadowing economy” is revealed not to be regulated by the legislative acts of Ukraine. Retrospective analysis of the legal regulation of the term “service” proves a diversity of modern interpretation of this category in the legal documents of Ukraine. Currently, the essence of the term “commerce service” is not regulated by any document. The results of the official integrated estimation of the size of the shadow economy do not show its real state and development tendencies by the types of economic activity differentiated according to the specific areas and types of services. The absence of a clear definition of the object of procurement, primarily the service sector, which leads to manipulation and inefficient use of funds is established to be one of the main factors determining the corruption risks in the system of public and sub-procurement. Nowadays, the State Classifier of Products and Services DK 016:2010 (SCPS) defined as the potential basis for industrial classification of products/services is a systematized summary of product names and services with their coding according to the hierarchical system of classification. The peculiarities and problems of implementing SCPS and the other classifications in the service sector are analyzed. The article proves that the State Statistics Service of Ukraine ignores methodologically SCPS as the ground for statistical classifications named “base for classifier conflicts” under stagnation of the national classification system, which preserves the risks of increased ‘shadowing’ in accounting and procurement and blocks the potentially transparent commercialization of services and their cumulative impact on socio-economic growth by different types of economic activity. The paper suggests the range of elements to be defined as integral elements of the legislative mechanism for the economy unshadowing in the service sector.

Keywords:

services, law-economic regulations, classification and identification of services, unshadowing the economy

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