Аннотация
The article analyzes the key concepts, characteristics, types and functions of the shadow economy. A classification of the shadow economy is presented with a description of its main elements. Methods for assessing the scale of the shadow economy are considered, as well as brief statistical data on the shadow sector. The role of the state in creating conditions for legalizing business and developing mechanisms to counter economic threats associated with the shadow economy is highlighted. Based on the analysis, the need to further improve the interaction between government agencies and business in order to effectively combat the shadow economy is emphasized.