| Abstract [eng] |
Shadow economy or illegal economy is described as an activity, which includes market predominant – mation, i. e. goods and services, which are legal or illegal and which are sold or illegally acquired. A shadow economy is concluded from the illegal economy, where legal goods and services are produced and traded in illegal conditions, both and production and the black market where produced goods and services which are illegal, but for those willing to satisfy all them‘s needs (P. Lemieux, 2007). Shadow economy included any economic activity, which are increases the total value country, but is not included in the national accounting and does not appear in the calculation of gross domestic product (GDP) in order to avoid tax or to hide it and is not in compliance with requirements and restrictions, when such activities are strictly regulated (J. Krumplytė, 2009; A. Misiūnas, 1999). The main master‘s work problem is shadow economy scale assessments. To address this problem, was used for the following main methods, it is: a comparative systematic method, a dynamical statistical data analysis, comparative analysis, systematization of empirical research results and indirect black economy – assessment method. The results of the survey showed that the scope of shadow economy there is the largest excise in goods market, when the increasing rate of excise duty, of excise goods price is increased the sales volume in the legal economy is falling while consumption excise goods is growing. So the inhabitants of excise goods (fuel, tobacco products and alcoholic beverages) purchased in the black market at a lower price than the legal market. Also, large scale of the shadow economy exists in the labor market, the Lithuanian free market survey data about 26 percent. Tax increases in the labor market pushes employers to employ the illegal workers or pay part of the salary in „envelope“. The largest number of illegal workers recorded in the construction sector about 40 percent. Based the accomplished results and analyzed in the emergence of the shadow economy and the existence of factors, the best way to reduce the shadow economy scale of excise goods in the market is the rate of excise duty and VAT to the tax reduction. |
