Tax Burden, Digitalization, and Shadow Economy in Ukraine: A Problem Landscape (2015–2025)

Key Points

• The aim is to explore the relationship between tax burden, digitalization, and the shadow economy in Ukraine.
• Analysis of economic data from 2015 to 2025
• Comparative study of tax policies
• Examination of digitalization impacts
• Increased tax burden correlates with a rise in the shadow economy
• Digitalization may reduce informal economic activities
• Policy recommendations suggest enhancing financial transparency