The digitization of global trade has intensified the need for automated fraud detection mechanisms within customs environments. While neural network architectures have shown promise for identifying manipulative invoice patterns, systematic benchmarks comparing their performance across distinct fraud typologies are lacking. This article presents a comparative evaluation of four state‑of‑the‑art ...
Category: Shadow Economy Dynamics
Tax burden, informatization, and shadow economy dynamics in Ukraine. Scenario analysis and game-theoretic approaches.
Gig Economy Tax Gaps: AI-Assisted Matching of Platform Income to Tax Declarations
The rapid expansion of digital platforms has transformed labor markets, but tax compliance remains uneven due to fragmented reporting of gig worker income. This article quantifies the tax gap created by under-reporting of platform-generated [REDACTED]gs in the European Union and the United States, and evaluates emerging artificial intelligence–driven data‑matching techniques that reconcile plat...
Cryptocurrency-Enabled Shadow Economies: On-Chain Analytics for Illicit Flow Detection
The increasing adoption of cryptocurrency has facilitated the emergence of shadow economies that operate beyond traditional regulatory frameworks. Detecting illicit flow patterns within blockchain transactions is critical for financial compliance and risk assessment. This article addresses the following research questions: (RQ1) How can on-chain analytics be leveraged to identify shadow economy...
EU AI Act Compliance for Ukrainian Tech: How Explanation Requirements Affect AI Exports
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The Transformation of Shadow Labor Markets: How AI Platforms Reshape Informal Work
The rise of AI-driven gig platforms has dramatically altered informal labor ecosystems, creating new shadow market dynamics that traditional economic models fail to capture. This article investigates how platform design choices directly reshape worker vulnerability, income stability, and social protection gaps in emerging economies. We demonstrate that platform-mediated work arrangements are no...
Public Procurement AI: Detecting Corruption Patterns with Explainable Machine Learning
Government procurement processes are vulnerable to corruption, inefficiency, and opaque decision‑making. This article presents an explainable artificial intelligence (XAI) framework for detecting corruption patterns in public procurement datasets, focusing on invoice analysis and contract anomaly detection. Using a combination of statistical feature extraction, graph‑based anomaly scoring, and ...
Digital Transformation Economics: When AI Adoption Reduces Informality
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Post-War Tax Reform Blueprint — Designing Ukraine’s Next-Generation Fiscal System
The ongoing reconstruction of Ukraine’s fiscal architecture presents a unique opportunity to reengineer the nation’s tax system for the post-war era. This article investigates how integrating empirical insights from shadow economy research can shape tax reforms that simultaneously expand the formal tax base and mitigate evasion behaviors. Drawing on a curated set of ten peer‑reviewed sources pu...
Defense Procurement Transparency — Audit Frameworks for Wartime Spending
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Reconstruction Economics — Preventing Shadow Economy Capture of Rebuilding Funds
1 Ivchenko, Oleh, Ivchenko, Iryna 3 Reconstruction Economics — Preventing Shadow Economy Capture of Rebuilding Funds. Research article: Reconstruction Economics — Preventing Shadow Economy Capture of Rebuilding Funds. Odessa National Polytechnic University, Department of Economic Cybernetics. DOI: 10.5281/zenodo.20113107 · View on Zenodo (CERN) 1 Ivchenko, O. & Ivchenko, I. 3 R...