The history of the emergence and preconditions for the formation of Ukraine's shadow economy

Abstract

The article is devoted to a comprehensive analysis of the historical stages of the formation of the shadow economy in Ukraine and the identification of the main socio-economic and political factors that contributed to its institutionalisation. The aim of the study is to summarise the evolution of the shadow sector at different historical stages, identify the systemic determinants of its development, and outline priority areas for further scientific research. The work uses historical-logical, systemic-structural and comparative-analytical methods, as well as an institutional approach and content analysis of contemporary theoretical sources. As a result of the study, five historical periods of the formation of the shadow economy have been identified — from the Soviet centralised model to the current stage of digitalisation. It has been found that the institutionalisation of the shadow economy is caused by a combination of institutional weakness, corruption, an imperfect tax system, social inequality and low trust in the state. Methodological gaps in contemporary approaches to studying this phenomenon have been identified, in particular the lack of a unified assessment system, limited use of digital data, and insufficient interdisciplinary dimension of research. The need to develop integrated analysis methods that combine econometric, behavioural, and digital tools is justified. The conclusions identify four priority areas for further research: methodological standardisation of assessments, introduction of digital technologies into the research process, deepening regional and behavioural analysis, and evaluation of the effectiveness of de-shadowing policies. The results are of practical importance for improving state economic policy, ensuring economic security, and forming effective mechanisms for de-shadowing in the context of digital transformation.