Category: Shadow Economy Dynamics

Tax burden, informatization, and shadow economy dynamics in Ukraine. Scenario analysis and game-theoretic approaches.

Machine Learning for Shadow Economy Detection — Classification of Suspicious Transaction Patterns

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19513733  56stabilfr·wdophcgmx
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[h]Freshness [REQ]71%✓≥60% of references from 2025–2026. Current: 71%
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[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (41 × 60%) + Required (4/5 × 30%) + Optional (3/4 × 10%)

Detecting shadow economy activities through financial transaction monitoring is a critical challenge for regulators and financial institutions. This article investigates the application of machine l[REDACTED]Earnin[REDACTED]g algorithms to classify suspicious transaction patterns, using synthetic transaction data that mimics real‑world features such as amount, frequency, and entropy. We pose th...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19513733 56stabilfr·wdophcgmx
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[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted67%○≥80% from verified, high-quality sources
[a]DOI28%○≥80% have a Digital Object Identifier
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[f]Free Access89%✓≥80% are freely accessible
[r]References18 refs✓Minimum 10 references required
[w]Words [REQ]2,129✓Minimum 2,000 words for a full research article. Current: 2,129
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19513733
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]71%✓≥60% of references from 2025–2026. Current: 71%
[c]Data Charts4✓Original data charts from reproducible analysis (min 2). Current: 4
[g]Code✓✓Source code available on GitHub
[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (41 × 60%) + Required (4/5 × 30%) + Optional (3/4 × 10%)
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Real-Time Shadow Economy Indicators — Building a Dashboard from Open Data

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19582647  51stabilfr·wdophcgmx
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[r]References20 refs✓Minimum 10 references required
[w]Words [REQ]3✗Minimum 2,000 words for a full research article. Current: 3
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19582647
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[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]60%✓≥60% of references from 2025–2026. Current: 60%
[c]Data Charts4✓Original data charts from reproducible analysis (min 2). Current: 4
[g]Code✓✓Source code available on GitHub
[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (42 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)

Monitoring shadow economy activity in near real-time remains a critical gap for policymakers, tax authorities, and international organizations. Traditional estimation methods—MIMIC models, household surveys, and currency demand approaches—produce estimates with lags of months to years, leaving decision-makers without timely signals. This article investigates whether open data sources can serve ...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19582647 51stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources5%○≥80% from editorially reviewed sources
[t]Trusted70%○≥80% from verified, high-quality sources
[a]DOI20%○≥80% have a Digital Object Identifier
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[i]Indexed10%○≥80% have metadata indexed
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[f]Free Access90%✓≥80% are freely accessible
[r]References20 refs✓Minimum 10 references required
[w]Words [REQ]3✗Minimum 2,000 words for a full research article. Current: 3
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19582647
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]60%✓≥60% of references from 2025–2026. Current: 60%
[c]Data Charts4✓Original data charts from reproducible analysis (min 2). Current: 4
[g]Code✓✓Source code available on GitHub
[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (42 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)
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Neural Network Estimation of Shadow Economy Size — Improving on MIMIC Models

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19545656  48stabilfr·wdophcgmx
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[t]Trusted73%○≥80% from verified, high-quality sources
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[l]Academic53%○≥80% from journals/conferences/preprints
[f]Free Access67%○≥80% are freely accessible
[r]References15 refs✓Minimum 10 references required
[w]Words [REQ]2,051✓Minimum 2,000 words for a full research article. Current: 2,051
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19545656
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]30%✗≥60% of references from 2025–2026. Current: 30%
[c]Data Charts3✓Original data charts from reproducible analysis (min 2). Current: 3
[g]Code✓✓Source code available on GitHub
[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (38 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)

The MIMIC (Multiple Indicator Multiple Cause) model has been the dominant framework for shadow economy estimation since the 1970s. However, its linear, latent-variable architecture imposes constraints that modern machine learning methods can overcome. This article evaluates neural network approaches to shadow economy estimation, comparing their predictive accuracy, non-linear pattern recognitio...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19545656 48stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted73%○≥80% from verified, high-quality sources
[a]DOI13%○≥80% have a Digital Object Identifier
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[i]Indexed0%○≥80% have metadata indexed
[l]Academic53%○≥80% from journals/conferences/preprints
[f]Free Access67%○≥80% are freely accessible
[r]References15 refs✓Minimum 10 references required
[w]Words [REQ]2,051✓Minimum 2,000 words for a full research article. Current: 2,051
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19545656
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]30%✗≥60% of references from 2025–2026. Current: 30%
[c]Data Charts3✓Original data charts from reproducible analysis (min 2). Current: 3
[g]Code✓✓Source code available on GitHub
[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (38 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)
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Agent-Based Modeling of Tax Compliance — Simulating Government-Citizen Interactions

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19534434  50stabilfr·wdophcgmx
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[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted75%○≥80% from verified, high-quality sources
[a]DOI19%○≥80% have a Digital Object Identifier
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[l]Academic56%○≥80% from journals/conferences/preprints
[f]Free Access94%✓≥80% are freely accessible
[r]References16 refs✓Minimum 10 references required
[w]Words [REQ]1,944✗Minimum 2,000 words for a full research article. Current: 1,944
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19534434
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]62%✓≥60% of references from 2025–2026. Current: 62%
[c]Data Charts3✓Original data charts from reproducible analysis (min 2). Current: 3
[g]Code✓✓Source code available on GitHub
[m]Diagrams2✓Mermaid architecture/flow diagrams. Current: 2
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (41 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)

Tax compliance is a central determinant of shadow economy size, yet the behavioral mechanisms linking government enforcement to citizen reporting decisions remain poorly understood. Agent-based modeling (ABM) offers a bottom-up computational approach to simulating how individual taxpayers respond to audit probability, penalty severity, and peer behavior. This article applies ABM to tax complian...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19534434 50stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted75%○≥80% from verified, high-quality sources
[a]DOI19%○≥80% have a Digital Object Identifier
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[l]Academic56%○≥80% from journals/conferences/preprints
[f]Free Access94%✓≥80% are freely accessible
[r]References16 refs✓Minimum 10 references required
[w]Words [REQ]1,944✗Minimum 2,000 words for a full research article. Current: 1,944
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19534434
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]62%✓≥60% of references from 2025–2026. Current: 62%
[c]Data Charts3✓Original data charts from reproducible analysis (min 2). Current: 3
[g]Code✓✓Source code available on GitHub
[m]Diagrams2✓Mermaid architecture/flow diagrams. Current: 2
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (41 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)
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EU Accession Conditionality and Shadow Economy Reform — A Systematic Review

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19500718  45stabilfr·wdophcgmx
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[s]Reviewed Sources6%○≥80% from editorially reviewed sources
[t]Trusted59%○≥80% from verified, high-quality sources
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[l]Academic35%○≥80% from journals/conferences/preprints
[f]Free Access82%✓≥80% are freely accessible
[r]References17 refs✓Minimum 10 references required
[w]Words [REQ]1,486✗Minimum 2,000 words for a full research article. Current: 1,486
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19500718
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]62%✓≥60% of references from 2025–2026. Current: 62%
[c]Data Charts3✓Original data charts from reproducible analysis (min 2). Current: 3
[g]Code✓✓Source code available on GitHub
[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (33 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)

This systematic review examines the relationship between EU accession conditionality and shadow economy reform in candidate and potential candidate countries. We address three research questions: (1) How does EU accession conditionality affect the size and dynamics of shadow economies? (2) Which policy instruments within the conditionality framework are most effective at reducing shadow economi...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19500718 45stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources6%○≥80% from editorially reviewed sources
[t]Trusted59%○≥80% from verified, high-quality sources
[a]DOI12%○≥80% have a Digital Object Identifier
[b]CrossRef6%○≥80% indexed in CrossRef
[i]Indexed6%○≥80% have metadata indexed
[l]Academic35%○≥80% from journals/conferences/preprints
[f]Free Access82%✓≥80% are freely accessible
[r]References17 refs✓Minimum 10 references required
[w]Words [REQ]1,486✗Minimum 2,000 words for a full research article. Current: 1,486
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19500718
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]62%✓≥60% of references from 2025–2026. Current: 62%
[c]Data Charts3✓Original data charts from reproducible analysis (min 2). Current: 3
[g]Code✓✓Source code available on GitHub
[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (33 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)
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Post-Conflict Shadow Economies — Evidence from Bosnia, Croatia, and Kosovo

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19487663  45stabilfr·wdophcgmx
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[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted67%○≥80% from verified, high-quality sources
[a]DOI13%○≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic33%○≥80% from journals/conferences/preprints
[f]Free Access93%✓≥80% are freely accessible
[r]References15 refs✓Minimum 10 references required
[w]Words [REQ]1,853✗Minimum 2,000 words for a full research article. Current: 1,853
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19487663
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]67%✓≥60% of references from 2025–2026. Current: 67%
[c]Data Charts3✓Original data charts from reproducible analysis (min 2). Current: 3
[g]Code✓✓Source code available on GitHub
[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (33 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)

This article examines how shadow economies evolve in post-conflict Balkan states, using econometric evidence from Bosnia and Herzegovina, Croatia, and Kosovo. Building on 25 years of MIMIC-methodology estimates, we analyze three research questions: the trajectory of informal economic activity following armed conflict, the relationship between economic development and shadow economy persistence,...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19487663 45stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted67%○≥80% from verified, high-quality sources
[a]DOI13%○≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic33%○≥80% from journals/conferences/preprints
[f]Free Access93%✓≥80% are freely accessible
[r]References15 refs✓Minimum 10 references required
[w]Words [REQ]1,853✗Minimum 2,000 words for a full research article. Current: 1,853
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19487663
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]67%✓≥60% of references from 2025–2026. Current: 67%
[c]Data Charts3✓Original data charts from reproducible analysis (min 2). Current: 3
[g]Code✓✓Source code available on GitHub
[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (33 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)
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Poland’s Digitalization Strategy in Tax Administration: Impact Assessment of JPK and Split Payment Mechanisms

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19486374  42stabilfr·wdophcgmx
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[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted63%○≥80% from verified, high-quality sources
[a]DOI6%○≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic19%○≥80% from journals/conferences/preprints
[f]Free Access81%✓≥80% are freely accessible
[r]References16 refs✓Minimum 10 references required
[w]Words [REQ]1,927✗Minimum 2,000 words for a full research article. Current: 1,927
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19486374
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]67%✓≥60% of references from 2025–2026. Current: 67%
[c]Data Charts4✓Original data charts from reproducible analysis (min 2). Current: 4
[g]Code✓✓Source code available on GitHub
[m]Diagrams2✓Mermaid architecture/flow diagrams. Current: 2
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (28 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)

Poland has emerged as a European benchmark for combating tax evasion through comprehensive digital transformation of its tax administration. This article examines Poland's implementation of the Jednolity Plik Kontrolny (JPK, Standard Audit File) and the Split Payment Mechanism to quantify their effectiveness in reducing the VAT compliance gap and improving tax compliance. Drawing on European Co...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19486374 42stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted63%○≥80% from verified, high-quality sources
[a]DOI6%○≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic19%○≥80% from journals/conferences/preprints
[f]Free Access81%✓≥80% are freely accessible
[r]References16 refs✓Minimum 10 references required
[w]Words [REQ]1,927✗Minimum 2,000 words for a full research article. Current: 1,927
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19486374
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]67%✓≥60% of references from 2025–2026. Current: 67%
[c]Data Charts4✓Original data charts from reproducible analysis (min 2). Current: 4
[g]Code✓✓Source code available on GitHub
[m]Diagrams2✓Mermaid architecture/flow diagrams. Current: 2
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (28 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)
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Georgia’s Tax Reform Miracle: Flat Tax Impact on Shadow Economy

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19484870  42stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted67%○≥80% from verified, high-quality sources
[a]DOI28%○≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic33%○≥80% from journals/conferences/preprints
[f]Free Access94%✓≥80% are freely accessible
[r]References18 refs✓Minimum 10 references required
[w]Words [REQ]1,477✗Minimum 2,000 words for a full research article. Current: 1,477
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19484870
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]31%✗≥60% of references from 2025–2026. Current: 31%
[c]Data Charts4✓Original data charts from reproducible analysis (min 2). Current: 4
[g]Code✓✓Source code available on GitHub
[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (37 × 60%) + Required (2/5 × 30%) + Optional (3/4 × 10%)

Georgia's radical tax reform of 2005—replacing a complex progressive tax system with a flat 12% rate—provides a unique natural experiment for studying the relationship between tax simplification and informal economic activity. This article examines two decades of data to quantify the reform's impact on Georgia's shadow economy, which fell from 68.8% of GDP (one of the world's highest) to 41.5% ...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19484870 42stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted67%○≥80% from verified, high-quality sources
[a]DOI28%○≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic33%○≥80% from journals/conferences/preprints
[f]Free Access94%✓≥80% are freely accessible
[r]References18 refs✓Minimum 10 references required
[w]Words [REQ]1,477✗Minimum 2,000 words for a full research article. Current: 1,477
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19484870
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]31%✗≥60% of references from 2025–2026. Current: 31%
[c]Data Charts4✓Original data charts from reproducible analysis (min 2). Current: 4
[g]Code✓✓Source code available on GitHub
[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (37 × 60%) + Required (2/5 × 30%) + Optional (3/4 × 10%)
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Estonia’s Digital Transformation — Lessons for Ukraine’s Shadow Economy Reduction

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19484648  48stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources4%○≥80% from editorially reviewed sources
[t]Trusted83%✓≥80% from verified, high-quality sources
[a]DOI9%○≥80% have a Digital Object Identifier
[b]CrossRef4%○≥80% indexed in CrossRef
[i]Indexed4%○≥80% have metadata indexed
[l]Academic22%○≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References23 refs✓Minimum 10 references required
[w]Words [REQ]1,891✗Minimum 2,000 words for a full research article. Current: 1,891
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19484648
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]75%✓≥60% of references from 2025–2026. Current: 75%
[c]Data Charts3✓Original data charts from reproducible analysis (min 2). Current: 3
[g]Code✓✓Source code available on GitHub
[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (37 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)

This article examines Estonia's digital transformation as a proven model for reducing shadow economy activity through comprehensive e-governance. Estonia reduced its shadow economy from 28% to 12% of GDP between 2010 and 2024, while Ukraine's shadow economy remains volatile around 37% despite similar starting points. We analyze three core mechanisms: (1) the X-Road data interoperability platfor...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19484648 48stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources4%○≥80% from editorially reviewed sources
[t]Trusted83%✓≥80% from verified, high-quality sources
[a]DOI9%○≥80% have a Digital Object Identifier
[b]CrossRef4%○≥80% indexed in CrossRef
[i]Indexed4%○≥80% have metadata indexed
[l]Academic22%○≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References23 refs✓Minimum 10 references required
[w]Words [REQ]1,891✗Minimum 2,000 words for a full research article. Current: 1,891
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19484648
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]75%✓≥60% of references from 2025–2026. Current: 75%
[c]Data Charts3✓Original data charts from reproducible analysis (min 2). Current: 3
[g]Code✓✓Source code available on GitHub
[m]Diagrams3✓Mermaid architecture/flow diagrams. Current: 3
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (37 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)
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Labor Market Informality — Wage Underreporting and Social Insurance Evasion

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19482013  61stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources12%○≥80% from editorially reviewed sources
[t]Trusted80%✓≥80% from verified, high-quality sources
[a]DOI32%○≥80% have a Digital Object Identifier
[b]CrossRef16%○≥80% indexed in CrossRef
[i]Indexed16%○≥80% have metadata indexed
[l]Academic52%○≥80% from journals/conferences/preprints
[f]Free Access84%✓≥80% are freely accessible
[r]References25 refs✓Minimum 10 references required
[w]Words [REQ]3,398✓Minimum 2,000 words for a full research article. Current: 3,398
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19482013
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]75%✓≥60% of references from 2025–2026. Current: 75%
[c]Data Charts5✓Original data charts from reproducible analysis (min 2). Current: 5
[g]Code✓✓Source code available on GitHub
[m]Diagrams2✓Mermaid architecture/flow diagrams. Current: 2
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (49 × 60%) + Required (4/5 × 30%) + Optional (3/4 × 10%)

Labor market informality represents one of the most pervasive channels of shadow economic activity, manifesting primarily through wage underreporting and systematic evasion of social insurance contributions. This article examines the behavioral, structural, and policy drivers of informal employment relationships, with particular attention to how tax burden, minimum wage enforcement, and contrib...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19482013 61stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources12%○≥80% from editorially reviewed sources
[t]Trusted80%✓≥80% from verified, high-quality sources
[a]DOI32%○≥80% have a Digital Object Identifier
[b]CrossRef16%○≥80% indexed in CrossRef
[i]Indexed16%○≥80% have metadata indexed
[l]Academic52%○≥80% from journals/conferences/preprints
[f]Free Access84%✓≥80% are freely accessible
[r]References25 refs✓Minimum 10 references required
[w]Words [REQ]3,398✓Minimum 2,000 words for a full research article. Current: 3,398
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19482013
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]75%✓≥60% of references from 2025–2026. Current: 75%
[c]Data Charts5✓Original data charts from reproducible analysis (min 2). Current: 5
[g]Code✓✓Source code available on GitHub
[m]Diagrams2✓Mermaid architecture/flow diagrams. Current: 2
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (49 × 60%) + Required (4/5 × 30%) + Optional (3/4 × 10%)
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