System of economic and mathematical indicators for evaluating the shadow economy

The article reveals the issues of improving methods for assessing the shadow economy. The authors define the concept of a shadow cash flow marker as the main criterion for assessing the level of shadow economy. As part of the review, the main fundamental methods of studying the shadow sector are given, an analysis of their advantages and disadvantages is carried out. The axioms of the author’s methodology for the information-analytical system for monitoring the shadow economy have been developed: the variability of the sample elements, the term “shadow cash flow”, the axiom of the reliability and openness of the initial data, the axiom of constants and variables, the axiom of the elasticity of the shadow cash flow, the axiom of the significance of non-cash forms of payments in assessing the shadow economics, the axiom of “initial rules” of assessment. The proposed indicators of the economic and mathematical assessment of the shadow economy are included in the developed information and analytical system. The methodology for calculating the proposed system of indicators is described. Thoughtful discussion of the proposed system of indicators was carried out.