Research of forms and methods of manifestation of the shadow economy in the sphere of small business

Abstract

The article examines various forms and methods of manifestation of the shadow economy in the sphere of small business. The authors analyze the main reasons for the emergence and spread of shadow activity, such as high tax burden, complexity of bureaucratic procedures, insufficient state control and corruption. Particular attention is paid to such forms of shadow economy as informal employment, tax evasion, illegal business activity and bribery. The essence of small business, its forms of manifestation and significance for the national economy are revealed. The article examines the consequences of the shadow economy for the economy and society, in particular its impact on the state budget, social justice and the competitive environment.