Category: Shadow Economy Dynamics

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

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
[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]1,488✗Minimum 2,000 words for a full research article. Current: 1,488
[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]1,488✗Minimum 2,000 words for a full research article. Current: 1,488
[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
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]1,855✗Minimum 2,000 words for a full research article. Current: 1,855
[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]1,855✗Minimum 2,000 words for a full research article. Current: 1,855
[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
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]1,929✗Minimum 2,000 words for a full research article. Current: 1,929
[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]1,929✗Minimum 2,000 words for a full research article. Current: 1,929
[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]1,479✗Minimum 2,000 words for a full research article. Current: 1,479
[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]1,479✗Minimum 2,000 words for a full research article. Current: 1,479
[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]Trusted81%✓≥80% from verified, high-quality sources
[a]DOI31%○≥80% have a Digital Object Identifier
[b]CrossRef15%○≥80% indexed in CrossRef
[i]Indexed15%○≥80% have metadata indexed
[l]Academic50%○≥80% from journals/conferences/preprints
[f]Free Access85%✓≥80% are freely accessible
[r]References26 refs✓Minimum 10 references required
[w]Words [REQ]3,403✓Minimum 2,000 words for a full research article. Current: 3,403
[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]Trusted81%✓≥80% from verified, high-quality sources
[a]DOI31%○≥80% have a Digital Object Identifier
[b]CrossRef15%○≥80% indexed in CrossRef
[i]Indexed15%○≥80% have metadata indexed
[l]Academic50%○≥80% from journals/conferences/preprints
[f]Free Access85%✓≥80% are freely accessible
[r]References26 refs✓Minimum 10 references required
[w]Words [REQ]3,403✓Minimum 2,000 words for a full research article. Current: 3,403
[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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VAT Gap Estimation for Ukraine \u2014 Methodology and Cross-Country Comparison

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19478897  43stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources6%○≥80% from editorially reviewed sources
[t]Trusted50%○≥80% from verified, high-quality sources
[a]DOI13%○≥80% have a Digital Object Identifier
[b]CrossRef6%○≥80% indexed in CrossRef
[i]Indexed13%○≥80% have metadata indexed
[l]Academic19%○≥80% from journals/conferences/preprints
[f]Free Access94%✓≥80% are freely accessible
[r]References16 refs✓Minimum 10 references required
[w]Words [REQ]1,259✗Minimum 2,000 words for a full research article. Current: 1,259
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19478897
[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 Charts5✓Original data charts from reproducible analysis (min 2). Current: 5
[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 (29 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)

This article examines the methodology for estimating the Value-Added Tax (VAT) compliance gap, with specific application to Ukraine and a systematic comparison against European Union member states and candidate countries. Using the top-down VAT gap methodology endorsed by the European Commission and IMF, we reconstruct Ukraine's VAT compliance gap trajectory from 2015 to 2024 and benchmark it a...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19478897 43stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources6%○≥80% from editorially reviewed sources
[t]Trusted50%○≥80% from verified, high-quality sources
[a]DOI13%○≥80% have a Digital Object Identifier
[b]CrossRef6%○≥80% indexed in CrossRef
[i]Indexed13%○≥80% have metadata indexed
[l]Academic19%○≥80% from journals/conferences/preprints
[f]Free Access94%✓≥80% are freely accessible
[r]References16 refs✓Minimum 10 references required
[w]Words [REQ]1,259✗Minimum 2,000 words for a full research article. Current: 1,259
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19478897
[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 Charts5✓Original data charts from reproducible analysis (min 2). Current: 5
[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 (29 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)
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VAT Gap Estimation for Ukraine: Methodology and Cross-Country Comparison

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19281632  48stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources11%○≥80% from editorially reviewed sources
[t]Trusted37%○≥80% from verified, high-quality sources
[a]DOI32%○≥80% have a Digital Object Identifier
[b]CrossRef16%○≥80% indexed in CrossRef
[i]Indexed37%○≥80% have metadata indexed
[l]Academic32%○≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References19 refs✓Minimum 10 references required
[w]Words [REQ]2,471✓Minimum 2,000 words for a full research article. Current: 2,471
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19281632
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]47%✗≥60% of references from 2025–2026. Current: 47%
[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 (38 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)

The value-added tax (VAT) compliance gap represents the difference between theoretical VAT liability and actual VAT revenue collected, serving as a primary quantitative indicator of tax evasion and shadow economic activity. This article examines the methodological landscape for VAT gap estimation, applies a comparative framework to Ukraine's fiscal context, and benchmarks Ukrainian VAT performa...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19281632 48stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources11%○≥80% from editorially reviewed sources
[t]Trusted37%○≥80% from verified, high-quality sources
[a]DOI32%○≥80% have a Digital Object Identifier
[b]CrossRef16%○≥80% indexed in CrossRef
[i]Indexed37%○≥80% have metadata indexed
[l]Academic32%○≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References19 refs✓Minimum 10 references required
[w]Words [REQ]2,471✓Minimum 2,000 words for a full research article. Current: 2,471
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19281632
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]47%✗≥60% of references from 2025–2026. Current: 47%
[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 (38 × 60%) + Required (3/5 × 30%) + Optional (3/4 × 10%)
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Regional Disparities in Ukraine’s Shadow Economy: An Oblasts-Level Analysis 2015–2025

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19258692  69stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources47%○≥80% from editorially reviewed sources
[t]Trusted73%○≥80% from verified, high-quality sources
[a]DOI73%○≥80% have a Digital Object Identifier
[b]CrossRef53%○≥80% indexed in CrossRef
[i]Indexed80%✓≥80% have metadata indexed
[l]Academic73%○≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References15 refs✓Minimum 10 references required
[w]Words [REQ]2,086✓Minimum 2,000 words for a full research article. Current: 2,086
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19258692
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]8%✗≥60% of references from 2025–2026. Current: 8%
[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 (77 × 60%) + Required (3/5 × 30%) + Optional (2/4 × 10%)

Ukraine's shadow economy constitutes one of the most persistent structural challenges to its fiscal sustainability and governance reform agenda. While national-level estimates have been widely studied, the regional dimension — how shadow activity distributes across Ukraine's 25 oblasts — remains underexplored in quantitative literature. This article presents an oblasts-level analysis of shadow ...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19258692 69stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources47%○≥80% from editorially reviewed sources
[t]Trusted73%○≥80% from verified, high-quality sources
[a]DOI73%○≥80% have a Digital Object Identifier
[b]CrossRef53%○≥80% indexed in CrossRef
[i]Indexed80%✓≥80% have metadata indexed
[l]Academic73%○≥80% from journals/conferences/preprints
[f]Free Access100%✓≥80% are freely accessible
[r]References15 refs✓Minimum 10 references required
[w]Words [REQ]2,086✓Minimum 2,000 words for a full research article. Current: 2,086
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19258692
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]8%✗≥60% of references from 2025–2026. Current: 8%
[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 (77 × 60%) + Required (3/5 × 30%) + Optional (2/4 × 10%)
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Digital Payment Adoption and Shadow Economy Reduction: Evidence from Ukraine’s Diia Platform

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Economic Research
Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk  ·  DOI: 10.5281/zenodo.19242241  51stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources24%○≥80% from editorially reviewed sources
[t]Trusted52%○≥80% from verified, high-quality sources
[a]DOI33%○≥80% have a Digital Object Identifier
[b]CrossRef24%○≥80% indexed in CrossRef
[i]Indexed38%○≥80% have metadata indexed
[l]Academic52%○≥80% from journals/conferences/preprints
[f]Free Access76%○≥80% are freely accessible
[r]References21 refs✓Minimum 10 references required
[w]Words [REQ]2,363✓Minimum 2,000 words for a full research article. Current: 2,363
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19242241
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]40%✗≥60% of references from 2025–2026. Current: 40%
[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 (47 × 60%) + Required (3/5 × 30%) + Optional (2/4 × 10%)

This article examines the relationship between digital payment adoption and shadow economy reduction in Ukraine, with particular focus on the Diia government services platform as a digitalization catalyst. Drawing on National Bank of Ukraine transaction data (2015–2025), cross-country panel evidence, and sector-level informality estimates, we investigate whether cashless payment penetration cau...

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Economic Research by Oleh Ivchenko, Iryna Ivchenko & Dmytro Grybeniuk DOI: 10.5281/zenodo.19242241 51stabilfr·wdophcgmx
BadgeMetricValueStatusDescription
[s]Reviewed Sources24%○≥80% from editorially reviewed sources
[t]Trusted52%○≥80% from verified, high-quality sources
[a]DOI33%○≥80% have a Digital Object Identifier
[b]CrossRef24%○≥80% indexed in CrossRef
[i]Indexed38%○≥80% have metadata indexed
[l]Academic52%○≥80% from journals/conferences/preprints
[f]Free Access76%○≥80% are freely accessible
[r]References21 refs✓Minimum 10 references required
[w]Words [REQ]2,363✓Minimum 2,000 words for a full research article. Current: 2,363
[d]DOI [REQ]✓✓Zenodo DOI registered for persistent citation. DOI: 10.5281/zenodo.19242241
[o]ORCID [REQ]✓✓Author ORCID verified for academic identity
[p]Peer Reviewed [REQ]—✗Peer reviewed by an assigned reviewer
[h]Freshness [REQ]40%✗≥60% of references from 2025–2026. Current: 40%
[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 (47 × 60%) + Required (3/5 × 30%) + Optional (2/4 × 10%)
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