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Category: Shadow Economy Dynamics

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

Digital Transformation Economics: When AI Adoption Reduces Informality

Posted on May 20, 2026May 20, 2026 by
Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.20312094  39stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted67%○≥80% from verified, high-quality sources
[a]DOI33%○≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic67%○≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References3 refs○Minimum 10 references required
[w]Words [REQ]310✗Minimum 2,000 words for a full research article. Current: 310
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.20312094
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]33%✗≥60% of references from 2025–2026. Current: 33%
[c]Data Charts0○Original data charts from reproducible analysis (min 2). Current: 0
[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 (40 × 60%) + Required (2/5 × 30%) + Optional (1/4 × 10%)

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.20312094 39stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted67%○≥80% from verified, high-quality sources
[a]DOI33%○≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic67%○≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References3 refs○Minimum 10 references required
[w]Words [REQ]310✗Minimum 2,000 words for a full research article. Current: 310
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.20312094
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]33%✗≥60% of references from 2025–2026. Current: 33%
[c]Data Charts0○Original data charts from reproducible analysis (min 2). Current: 0
[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 (40 × 60%) + Required (2/5 × 30%) + Optional (1/4 × 10%)
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Post-War Tax Reform Blueprint — Designing Ukraine’s Next-Generation Fiscal System

Posted on May 17, 2026May 17, 2026 by
Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.20262607  75stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources69%○≥80% from editorially reviewed sources
[t]Trusted92%✓≥80% from verified, high-quality sources
[a]DOI85%✓≥80% have a Digital Object Identifier
[b]CrossRef77%○≥80% indexed in CrossRef
[i]Indexed77%○≥80% have metadata indexed
[l]Academic92%✓≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References13 refs✓Minimum 10 references required
[w]Words [REQ]1,419✗Minimum 2,000 words for a full research article. Current: 1,419
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.20262607
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]85%✓≥60% of references from 2025–2026. Current: 85%
[c]Data Charts0○Original data charts from reproducible analysis (min 2). Current: 0
[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 (90 × 60%) + Required (3/5 × 30%) + Optional (1/4 × 10%)

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...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.20262607 75stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources69%○≥80% from editorially reviewed sources
[t]Trusted92%✓≥80% from verified, high-quality sources
[a]DOI85%✓≥80% have a Digital Object Identifier
[b]CrossRef77%○≥80% indexed in CrossRef
[i]Indexed77%○≥80% have metadata indexed
[l]Academic92%✓≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References13 refs✓Minimum 10 references required
[w]Words [REQ]1,419✗Minimum 2,000 words for a full research article. Current: 1,419
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.20262607
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]85%✓≥60% of references from 2025–2026. Current: 85%
[c]Data Charts0○Original data charts from reproducible analysis (min 2). Current: 0
[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 (90 × 60%) + Required (3/5 × 30%) + Optional (1/4 × 10%)
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Defense Procurement Transparency — Audit Frameworks for Wartime Spending

Posted on May 14, 2026May 16, 2026 by
Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.20181665  13stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted0%○≥80% from verified, high-quality sources
[a]DOI0%○≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic0%○≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References2 refs○Minimum 10 references required
[w]Words [REQ]0✗Minimum 2,000 words for a full research article. Current: 0
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.20181665
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]0%✗≥60% of references from 2025–2026. Current: 0%
[c]Data Charts0○Original data charts from reproducible analysis (min 2). Current: 0
[g]Code—○Source code available on GitHub
[m]Diagrams0○Mermaid architecture/flow diagrams. Current: 0
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (1 × 60%) + Required (2/5 × 30%) + Optional (0/4 × 10%)

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.20181665 13stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted0%○≥80% from verified, high-quality sources
[a]DOI0%○≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic0%○≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References2 refs○Minimum 10 references required
[w]Words [REQ]0✗Minimum 2,000 words for a full research article. Current: 0
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.20181665
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]0%✗≥60% of references from 2025–2026. Current: 0%
[c]Data Charts0○Original data charts from reproducible analysis (min 2). Current: 0
[g]Code—○Source code available on GitHub
[m]Diagrams0○Mermaid architecture/flow diagrams. Current: 0
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (1 × 60%) + Required (2/5 × 30%) + Optional (0/4 × 10%)
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Reconstruction Economics — Preventing Shadow Economy Capture of Rebuilding Funds

Posted on May 10, 2026May 13, 2026 by
Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.20113107  45stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted80%✓≥80% from verified, high-quality sources
[a]DOI60%○≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic70%○≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References10 refs✓Minimum 10 references required
[w]Words [REQ]1,584✗Minimum 2,000 words for a full research article. Current: 1,584
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.20113107
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]33%✗≥60% of references from 2025–2026. Current: 33%
[c]Data Charts0○Original data charts from reproducible analysis (min 2). Current: 0
[g]Code—○Source code available on GitHub
[m]Diagrams0○Mermaid architecture/flow diagrams. Current: 0
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (55 × 60%) + Required (2/5 × 30%) + Optional (0/4 × 10%)

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...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.20113107 45stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted80%✓≥80% from verified, high-quality sources
[a]DOI60%○≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic70%○≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References10 refs✓Minimum 10 references required
[w]Words [REQ]1,584✗Minimum 2,000 words for a full research article. Current: 1,584
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.20113107
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]33%✗≥60% of references from 2025–2026. Current: 33%
[c]Data Charts0○Original data charts from reproducible analysis (min 2). Current: 0
[g]Code—○Source code available on GitHub
[m]Diagrams0○Mermaid architecture/flow diagrams. Current: 0
[x]Cited by0○Referenced by 0 other hub article(s)
Score = Ref Trust (55 × 60%) + Required (2/5 × 30%) + Optional (0/4 × 10%)
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War and Shadow Economy — How Armed Conflict Reshapes Informal Markets in Ukraine

Posted on May 7, 2026May 7, 2026 by
Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.20075718  72stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources54%○≥80% from editorially reviewed sources
[t]Trusted92%✓≥80% from verified, high-quality sources
[a]DOI85%✓≥80% have a Digital Object Identifier
[b]CrossRef62%○≥80% indexed in CrossRef
[i]Indexed62%○≥80% have metadata indexed
[l]Academic92%✓≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References13 refs✓Minimum 10 references required
[w]Words [REQ]1,248✗Minimum 2,000 words for a full research article. Current: 1,248
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.20075718
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]77%✓≥60% of references from 2025–2026. Current: 77%
[c]Data Charts0○Original data charts from reproducible analysis (min 2). Current: 0
[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 (86 × 60%) + Required (3/5 × 30%) + Optional (1/4 × 10%)

Armed conflict fundamentally alters the structural dynamics of informal economies, yet systematic quantification of these transformations remains fragmented. This article investigates how prolonged armed conflict in Ukraine has reshaped shadow economy patterns, focusing on three interlocking dimensions: (1) the quantitative expansion of informal market activity, (2) the emergence of novel trans...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.20075718 72stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources54%○≥80% from editorially reviewed sources
[t]Trusted92%✓≥80% from verified, high-quality sources
[a]DOI85%✓≥80% have a Digital Object Identifier
[b]CrossRef62%○≥80% indexed in CrossRef
[i]Indexed62%○≥80% have metadata indexed
[l]Academic92%✓≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References13 refs✓Minimum 10 references required
[w]Words [REQ]1,248✗Minimum 2,000 words for a full research article. Current: 1,248
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.20075718
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]77%✓≥60% of references from 2025–2026. Current: 77%
[c]Data Charts0○Original data charts from reproducible analysis (min 2). Current: 0
[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 (86 × 60%) + Required (3/5 × 30%) + Optional (1/4 × 10%)
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Blockchain-Based Tax Compliance — Smart Contracts for Automated VAT Collection

Posted on May 5, 2026May 5, 2026 by
Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.20039119  68stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted93%✓≥80% from verified, high-quality sources
[a]DOI90%✓≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic93%✓≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References30 refs✓Minimum 10 references required
[w]Words [REQ]4,118✓Minimum 2,000 words for a full research article. Current: 4,118
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.20039119
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]77%✓≥60% of references from 2025–2026. Current: 77%
[c]Data Charts0○Original data charts from reproducible analysis (min 2). Current: 0
[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 (69 × 60%) + Required (4/5 × 30%) + Optional (1/4 × 10%)

Blockchain technology presents a transformative opportunity for tax administration, particularly in automating Value-Added Tax (VAT) collection through programmable smart contracts.[1] This article systematically investigates architectures for smart contract-enabled VAT compliance, addressing the critical need for reliable, transparent, and efficient tax reporting mechanisms in decentralized fi...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.20039119 68stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources0%○≥80% from editorially reviewed sources
[t]Trusted93%✓≥80% from verified, high-quality sources
[a]DOI90%✓≥80% have a Digital Object Identifier
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic93%✓≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References30 refs✓Minimum 10 references required
[w]Words [REQ]4,118✓Minimum 2,000 words for a full research article. Current: 4,118
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.20039119
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]77%✓≥60% of references from 2025–2026. Current: 77%
[c]Data Charts0○Original data charts from reproducible analysis (min 2). Current: 0
[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 (69 × 60%) + Required (4/5 × 30%) + Optional (1/4 × 10%)
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Machine Learning for Shadow Economy Detection — Classification of Suspicious Transaction Patterns

Posted on April 24, 2026April 25, 2026 by Admin
Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19513733  56stabilfr·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]Academic56%○≥80% from journals/conferences/preprints
[f]Free Access89%✓≥80% are freely accessible
[r]References18 refs✓Minimum 10 references required
[w]Words [REQ]2,140✓Minimum 2,000 words for a full research article. Current: 2,140
[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]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]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][REDACTED][REDACTED]g algorithms to classify suspicious transaction patterns, using synthetic transaction data that mimics real‑world features such as amount, frequency, and entropy. We pos...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19513733 56stabilfr·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]Academic56%○≥80% from journals/conferences/preprints
[f]Free Access89%✓≥80% are freely accessible
[r]References18 refs✓Minimum 10 references required
[w]Words [REQ]2,140✓Minimum 2,000 words for a full research article. Current: 2,140
[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]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]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

Posted on April 14, 2026April 15, 2026 by
Economic Research
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
[b]CrossRef5%○≥80% indexed in CrossRef
[i]Indexed10%○≥80% have metadata indexed
[l]Academic55%○≥80% from journals/conferences/preprints
[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%)

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
[b]CrossRef5%○≥80% indexed in CrossRef
[i]Indexed10%○≥80% have metadata indexed
[l]Academic55%○≥80% from journals/conferences/preprints
[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

Posted on April 12, 2026April 13, 2026 by
Economic Research
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
[b]CrossRef0%○≥80% indexed in CrossRef
[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]2,065✓Minimum 2,000 words for a full research article. Current: 2,065
[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 l[REDACTED]g methods can overcome. This article evaluates neural network approaches to shadow economy estimation, comparing their predictive accuracy, non-linear pattern recogn...

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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
[b]CrossRef0%○≥80% indexed in CrossRef
[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]2,065✓Minimum 2,000 words for a full research article. Current: 2,065
[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

Posted on April 12, 2026 by
Economic Research
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
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic56%○≥80% from journals/conferences/preprints
[f]Free Access94%✓≥80% are freely accessible
[r]References16 refs✓Minimum 10 references required
[w]Words [REQ]1,958✗Minimum 2,000 words for a full research article. Current: 1,958
[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
[b]CrossRef0%○≥80% indexed in CrossRef
[i]Indexed0%○≥80% have metadata indexed
[l]Academic56%○≥80% from journals/conferences/preprints
[f]Free Access94%✓≥80% are freely accessible
[r]References16 refs✓Minimum 10 references required
[w]Words [REQ]1,958✗Minimum 2,000 words for a full research article. Current: 1,958
[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%)
Shadow Economy Dyn…Read More
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