Неформальна та тіньова економіка: категоріальні відмінності

Abstract

Охарактеризовано ознаки неформальної та тіньової економіки. Проаналізовано використання різних термінів при типологізації цих категорій. Встановлено принципові відмінності між неформальною та тіньовою економікою.

The informal economy is referred to economic relations unregulated by the government which are formed in theprocess of production, distribution, exchange and consumption between economic entities implemented in various forms and scales which are not reflected in official statements and formal contracts. Its important components are the economy of households and reciprocal relations. According to the institutional approach major criterion characteristics of the informal economy typologizing are the legal, tax, accounting and polycriterion ones. The use of the “informal economy” and “informal sector” terms as identical and synonymous ones is a common mistake in scientific publications. The shadow economy is treated as a complex system phenomenon that is not controlled and (or) not regulated by law and contractual relations, represented by social and economic activities of economic entities which transactions are hidden from taxation and (or) are not recorded by statistics. According to Institutional (through) approach the shadow economy is a set of institutional relationships that are typical for any segment of the economy. After analyzing the various definitions of the “informal economy” and “shadow economy” categories we may conclude that they only overlap. The principal difference between them is as follows: “informal economy” is not shaped only by the market activity and does not include criminal segment (which corresponds to internationally accepted practice); in turn, the economy of households and family exchanges (“reciprocal” relationship) is not a part of the shadow economy as it is not subject to official formalization.