Shadow Economy: Formation of an Observation Matrix
Sierova I. A.

Sierova, Iryna A. (2019) “Shadow Economy: Formation of an Observation Matrix.” The Problems of Economy 2:177–184.
https://doi.org/10.32983/2222-0712-2019-2-177-184

Section: Economic statistics. Accounting and Auditing

UDC 311:33

Abstract:
The aim of the article is to form a matrix of observations of shadow processes in the economy as a tool ensuring the completeness of assessment and comparability of macroeconomic indicators. The relationship between the SNA and accounting as one of the conditions for consistency and quality of macro- and micro-level data is described. The basic moments concerning the complexity of interpreting indicators rapidly changing in time are generalized. Emphasis is placed on the specifics of the accuracy of economic measurements and the uncontrollability of the error of observation. There revealed the nature of the shadow economy through determining the degree of concealment from the available observation and the probability of the results obtained from the calculations. The basic approaches that make it possible to increase the analytical value of the calculations carried out and ensure the comparability of aggregated indicators are considered. There determined the feasibility of identifying homogeneous groups in which the values of the analyzed parameters are within the same limits, in order to track the stability of their positions by selected groups over time. Based on the fact that the reliability of the data is measured by the convergence of the results, the order of analytical techniques is determined, which allows to take into account the possible limits of variation of economic indicators and their comparability.

Keywords: shadow economy, observation, completeness and specificity of assessment of an economic indicator, possible limits of the indicator variation, comparability of results, clustering.

Fig.: 1. Tabl.: 3. Bibl.: 18.

Sierova Iryna A. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Statistics and Economic Forecasting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkіv, 61166, Ukraine)
Email: irina.cevaro@gmail.com

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