FORMATION OF DUTY BEHAVIOR WITH CONSIDERATION OF THE PRESENCE OF THE NON-GOVERNMENTAL ECONOMY

Kuzmynchuk Nataliia Doctor of Economics, Professor, V. N. Karazin Kharkiv National University, Ukraine; e-mail: nkuzminchuk@ukr.net; ORCID ID: 0000-0002-9844-3429 Nazarova Tetiana Ph. D. of Economy, Associate Professor, National Technical University «Kharkov Polytechnic Institute», Ukraine; e-mail: taniya2017@ukr.net; ORCID ID: 0000-0001-5734-876X Drugova Olena Ph. D. of Economy, Associate Professor, National Technical University «Kharkov Polytechnic Institute», e-mail: drugova.elena.sergeevna@gmail.com; ORCID ID: 0000-0002-2404-1910 Vyadrova N. G. senior lecturer, Kharkiv Education-Scientific Institute of SHEI «Banking University»,Ukraine; e-mail:3000918@gmail.com; ORCID ID: 0000-0003-2386-3231 Chkheailo Anna Ph. D. in Philosophy, Associate Professor, Kharkiv Education-Scientific Institute of SHEI «Banking University»,Ukraine; e-mail: chkheailo_anna@ukr.net; ORCID ID: 0000-0002-4806-3065

adoption of decisions by the parties associated with the subtraction of subtractions are considered.The structure of the mechanization of the formation of a subtle behavior is proposed.The problems of tax evasion were identified and countermeasures were proposed to facilitate the development of an effective state anti-political policy in Ukraine.
Keywords: tax behavior, taxpayers, motivation of taxpayers, tax revenues, shadoing economy, economization of the economy.
Problem statement in general.The tax rates created by the state establish a certain procedure for the transfer of funds to taxpayers (economic entities, agents) into state budgets of different levels and trust funds in the form of compulsory payments.At the same time, the actual behavior of agents differs from the normative model, if the formal rules do not reflect their interests.Unsuccessful submissions reach such posts, when from the economic and social problem, it gradually becomes a problem of the economic security of the state, and its regions.In this study, the main attention is paid to the problem of «dark» the Ukrainian economy in the crisis period.
Analysis of the recent research and publications.Statistics and research of authors in the publications of Akulova H. V. [0], Artishevskyi A. E. [2], Vahylevych A. A. [3], Holovko M. Y.
Distinguishing of the unsolved parts in the general problem.Although this topic, legalizing resources that are concentrated in shadow turnover can become a reserve for budget filling, will provide a significant impetus for economic growth and successful overcoming of crisis phenomena in the economy.With the mandate of the Ukrainian economy, the Government can obtain access to a resource that exceeds 50% of GDP, to direct it to the priority sectors of development that ensure the competitiveness of the national economy, for example, its regions.The strict observance of the standards of the proper lawmaking ensures the fulfillment of the budgets of all levels, and this, in turn, is a necessary condition for the resolution of the economic, political and social programs facing the society and the state.
The purpose of the article.the identification of savings in the subordinate behavior of economic entities, the isolation of factors that influence the decision by the economic actors to accept subtitles, and the consideration of problems arising in the struggle against the dark economy.
Main material presentation.Tax payments, like the cost of public goods, can be treated unilaterally in two aspects -compulsory and voluntary.
How to show the research, in theoretical instruction, the compulsory nature of payment of state payments in exchange for public goods is taxed by A. Pigou.Despite the possibilities of taxpayers, the state in the process of taxation can regulate and guide the economic and social processes in the right direction.Aside from the understanding of the subconscious as a duty to be self-sustaining payer, the second direction of the fiscal theory calls for sub-titles as a civic duty [0].However, apart from the personal qualities of the submissions, there are a fairly large number of factors that may influence the selection (acceptance) of the submissions of decisions associated with the subtraction and collection of funds in the budgets (Fig. 1).
According to our opinion, strict adherence to evasion from submissions and collections is unfair under two conditions: if this is a contractual actuality, a reveal only some nonparties; or if the false legislation is very small and there is a greater probability of forced unnecessary mistakes in the subtitle file.
Moreover, the opinions of scientific opinions suggest that, in order to counteract the departure from the taxpayer's wage, it is more likely that a high probability of detecting the rejection factor, and not of high affinity cancellations, is more likely to occur [2].In Ukraine, for violations of the timeliness and completeness of the payment of taxes and dues to the budget and state trust funds, criminal liability is provided depending on the nature of the tax deed (Fig. 2).The mechanism of formation of tax behavior structurally includes three interrelated subsystems, which make up its internal content [3; 4]: ─ the mechanism for the formation of a subculture culture of the subtitles, which ensures the formation of the system of the needs of the playmaker of subtitles, value orientations and expectations, which is the most important element; ─ the mechanism of formation of tax culture of subordinate organizations, facilitating the mobilization of taxes and collections to the budgets; ─ the mechanism of formation of the subculture of other subjects, which take into account the tax process, ensures the completeness and lucidity of the subtotals and collections into the budget system [5][6][7][8][9][10][11].

Corrupt behavior of controllers organs
The positive result of the struggle with the tiny sector of the economy will affect the choice of the state for a more developed development of the domestic economy and the society: The economy is firmly established in the path of the logic, which will allow us to analyze the huge potential of growth, to be effective, as in the developed countries with strong democratic traditions and significant socialist guarantees or its further formation will follow the Latin American path with the prevalence of narrow-clan interests.
The dark economy enhances the market of its customers and services, increases the incomes of citizenship, strengthens the competitive struggle, restraining certain social socialist processes in the society.However, the negative influence of the tiny sector on the national economy is crucial.
As a result of the existence of the tiny economy, budget revenues are decreasing, external and internal debt increases, tin capital increases, the investment attractiveness of the state decreases, and the ability of active participation in global processes grows.The government's control of its regulatory, controlling and other socially important functions (as a result of the manifestation of the tiny economy) inevitably accompanies the criminalization of the society and the increase in organized crime.For the sake of the tiny sector of the state, it is possible to create the conditions for the development of entrepreneurship (especially small and medium businesses) as soon as possible, and to remove restrictions on it.Another important point is to stimulate production activity, restore and ensure the efficient functioning of production potential on the basis of national and foreign investment resources.Among the long-term concerns about limiting the tiny sector of the economy should be the development of a comprehensive system of state, regional and grassroots programs, which will be based on the unconditional execution of the Laws of Ukraine.For a given market transformation, it is necessary to take steps to improve the investment climate for the approval of the mechanism of the association of domestic and foreign investment in long-term projects on the basis of the establishment of a subscriber base for them, the streamlining of investment resources, and the state of the art of statehood.Preferences are begun to be heard by the industrial enterprise (all forms of currency).It is advisable to create a special subordinate court for the consideration of disputes connected with violation of the subjects of business activity of subsidiary law and the excess of postal functions by subordinate organs.In order to improve the economy, it is necessary to ensure the personal financial responsibility of managers and chief bursaries of state and non-state enterprises for unclear, inefficient and inefficient use of funds.The strengthening involves financial control over the activity of structures where there is a high probability of financial and economic constraints.It is necessary to understand that the tiny economy in Ukraine applies to all spheres of government activity and has various forms of manifestation that have reached the threatening posts.
Conclusions and directions for further research.The results of the study , it has been established that the lack of certainty and the incompleteness of market mechanisms, the implementation of economic transformations leads to a disbalance in economic policy and the interests of the vast majority of government subjects.The instructors of economic relations are forced to formulate themselves mechanistically for a mutual cooperation.The newest part of the "dark" economic turnover is the socially useful production or trading activity that is hidden from official statistics and tax revenues.In such environments, as well as the unwritten recruitment of subjects of state domination to local government, the phenomenon of "legal nihilism" is steadily increasing in the society.It is substantiated that evasion from the submissions, collections, and other obligatory plots is being made in one of the most common economic crimes in Ukraine.For some reasons, it has been argued that the evasion from the budget into the budget was the norm of the behavior of some of the leaders of the subjects of legalization.As a result of the state's tiniest operations, the state receives less than its own costs, and an economic base of organized crime is created in the community.According to the results of the research and generalization of scientific approaches, it is proved, that in order to control the process of taxation, it is important to identify the stability in the subjective behavior of economic entities as well as consider the main factors that influence the decision of the agent to make the subtracts.On this basis, the problems that arise in the way of struggle against the dark economy are considered.Prospects for further research are issues related to the development and use of effective regulatory methods for the impact on the free discipline of economic entities, which prompts the timely advance of possible changes in the system of receipt of subsidies in the budget of the budget and their impact on the socio-economic status.This necessitates the modeling of the subjective behavior of economic entities, which is aimed at: promotion of nautical, an all-encompassing choice of effective governmental decisions based on the analysis of tendencies of subordinated revenues to budgets and the assessment of their possible changes in the future; the timely identification of the negative consequences of subtraction and the objective assessment of socio-economic problems associated with them; a comprehensive assessment of factors that have the greatest influence on the dynamics of subtle behavior of economic entities.The implementation of this approach will improve the accuracy of forecasting of tax revenues and fees to the budget, will ensure the effectiveness of planning of budget expenditures by the authorities, will create the basis for the effective functioning of the taxation system.