Shadow Economy and Economic Security

Major: Financial and Economic Security Management
Code of subject: 7.073.12.O.004
Credits: 4.50
Department: Administrative and Financial Management
Lecturer: Olena Pozniakova
Semester: 1 семестр
Mode of study: денна
Мета вивчення дисципліни: The purpose of studying the discipline "Shadow Economy and Economic security" is to reveal the key aspects of the shadow economy phenomenon and forming an understanding of its impact on society and the economy. This discipline is aimed at providing students with the necessary knowledge and skills that will allow them to influence the prevention of and fight against various aspects of the shadow economy, including tax evasion, corruption and other manifestations. The study of this discipline also contributes to the formation of the nation's economic security and development of skills of analysis and decision-making in the field of combating the shadow economy. In addition, the aim of this discipline is to prepare students to solving practical problems related to the identification, analysis and prevention of risks arising in the context of the shadow economy. The study of "Shadow Economy and Economic Security" contributes to the development of critical thinking, communication skills and the ability to analyse complex situations in the in the field of economy and law and order. The aim of the discipline is to prepare students for the role of active citizens who can contribute to improving the level of economic security and welfare of the society.
Завдання: The study of the discipline involves the formation of competences: general competences: GC1. Ability to conduct research at the appropriate level; GC2. Ability to communicate with representatives of other professional groups of different levels (with experts from other fields of knowledge / types of economic activity); GC5. Ability to act on the basis of ethical considerations (motives); GC7. Ability to abstract thinking, analysis and synthesis professional competences: SC1. Ability to select and use concepts, methods and tools of management, including in accordance with the defined goals and international standards; SC2. Ability to set values, vision, mission, goals and criteria by which the organisation determines further development directions, develop by which the organisation determines further development directions, develop and implement relevant strategies and plans; SC4. Ability to effectively use and develop the organisation's resources; SC7. Ability to develop projects, manage them, show initiative and entrepreneurship and entrepreneurship; SC9. Ability to analyse and structure the problems of the organisation, make effective management decisions and ensure their implementation; SC10. Ability to manage the organisation and its development.
Learning outcomes: As a result of studying the discipline, the student must be able to demonstrate the following learning outcomes: PLO 1. To critically comprehend, select and use the necessary scientific, methodological and analytical tools for management in unpredictable conditions; PLO 2. Identify problems in the organisation and justify methods of solving them; PLO 6. Have the skills to make, justify and ensure the implementation of management decisions in unpredictable conditions, taking into account the requirements of current legislation, ethical considerations and social responsibility; ELO 10. Demonstrate leadership skills and the ability to work in a team, interact with people, influence their behaviour to solve professional to solve professional problems; PLO 13. To be able to plan and implement information, methodological, material, financial and personnel support of the organisation (unit).
Required prior and related subjects: State regulation of the economy
Summary of the subject: The study of the discipline "Shadow Economy and Economic Security" involves the acquisition of knowledge and practical skills regarding the phenomenon of the shadow economy, which has become an integral part of the modern economic environment. This discipline will allow students to consider the main aspects of the shadow economy, its impact on economic security and methods of combating this phenomenon. Students will be able to define the role and importance of economic security for the stability of society and the state, as well as learn how to use tools and approaches to protect the economic system from the negative impacts of the shadow economy. During the course of the course, students will study various aspects of the shadow economy, such as financial schemes, tax evasion, corruption, and its impact on the development of the state and citizens. The main objective of the discipline is to prepare students to analyse and make decisions in the field of economic security and the fight against the shadow economy in various spheres of life and activity, including business, public service, and social activities.
Опис: Topics studied in the discipline 1.Shadow economy: concept, causes, types 2 The impact of the shadow economy on the economic security of the country 3 Methods of assessing the shadow and informal sectors of the economy 4 Methods of preventing the development of the shadow economy 5 Shadow economy in finance and banking 6 Tax evasion and tax avoidance. 7 Shadow economy and international trade. 8. Effective regulation of property relations to ensure economic security of the country 9 Open registers policy to ensure economic security
Assessment methods and criteria: Current control in practical classes is carried out in order to to identify the readiness of postgraduate students for classes in the following forms: - selective oral questioning before the start of classes; - frontal standardised questionnaire with cards, tests for 5-10 minutes; - frontal check of homework completion; - assessment of the postgraduate student's activity in the classroom, proposals made, original solutions, clarifications and definitions, additions to previous answers, etc. etc; - defence of an individual research task. Control questions are divided into: - a) test tasks - select the correct answers; - b) problematic - creating situations of a problematic nature; - c) replica questions - to identify cause and effect relationships; - d) situational tasks - to determine the answer according to a particular situation; - e) questions of a reproductive nature - determination of practical e) questions of a reproductive nature - determining the practical significance (for example, of the studied chemical phenomena). When controlling students' knowledge and skills, I adhere to the following requirements: - individual nature of control; - timeliness and systematic control; - objectivity and fairness of assessment; - taking into account the age characteristics of students; - justified and reasoned assessment of works and answers; - diversification of forms and types of control. The final control is a written examination with an oral component in accordance with the component in accordance with the examination tasks approved at the meeting of the Department of examination tasks, in order to assess knowledge and skills of student.
Критерії оцінювання результатів навчання: Total number of points - 100 Practical work - 20 points laboratory work - 20 points written examination paper - 45 points oral component - 15 points
Порядок та критерії виставляння балів та оцінок: 100-88 points - certified with an “excellent” grade - High level: the student demonstrates an in-depth mastery of the conceptual and categorical apparatus of the discipline, systematic knowledge, skills and abilities of their practical application. The mastered knowledge, skills and abilities provide the ability to independently formulate goals and organize learning activities, search and find solutions in non-standard, atypical educational and professional situations. The applicant demonstrates the ability to make generalizations based on critical analysis of factual material, ideas, theories and concepts, to formulate conclusions based on them. His/her activity is based on interest and motivation for self-development, continuous professional development, independent research activities, implemented with the support and guidance of the teacher. 87-71 points - certified with a grade of “good” - Sufficient level: involves mastery of the conceptual and categorical apparatus of the discipline at an advanced level, conscious use of knowledge, skills and abilities to reveal the essence of the issue. Possession of a partially structured set of knowledge provides the ability to apply it in familiar educational and professional situations. Aware of the specifics of tasks and learning situations, the student demonstrates the ability to search for and choose their solution according to the given sample, to argue for the use of a particular method of solving the problem. Their activities are based on interest and motivation for self-development and continuous professional development. 70-50 points - certified with a grade of “satisfactory” - Satisfactory level: outlines the mastery of the conceptual and categorical apparatus of the discipline at the average level, partial awareness of educational and professional tasks, problems and situations, knowledge of ways to solve typical problems and tasks. The applicant demonstrates an average level of skills and abilities to apply knowledge in practice, and solving problems requires assistance, support from a model. The basis of learning activities is situational and heuristic, dominated by motives of duty, unconscious use of opportunities for self-development. 49-00 points - certified with a grade of “unsatisfactory” - Unsatisfactory level: indicates an elementary mastery of the conceptual and categorical apparatus of the discipline, a general understanding of the content of the educational material, partial use of knowledge, skills and abilities. The basis of learning activities is situational and pragmatic interest.
Recommended books: 1. Bilyaev, O. (2020). Virtual assets and economic security. Study book. Bogdan. 2.Havryliuk, O., & Shapran, V. (2018). Fighting corruption and the shadow economy in Ukraine. Consulting firm "Intercontact Consulting". 3. Havryliuk, Y. I. (2018). Economic security of Ukraine: problems and solutions. Kyiv University. 4.Klimenko, V., & Lysiuk, I. (2017). Economic security of the country: a textbook. Litera LTD. 5.Schneider, F., & Enste, D. H. (2020). The Shadow Economy: An International Survey. Cambridge University Press. 6.Kohli, H. S. (2017). Corruption, Shadow Economy and Income Inequality: An Empirical Analysis. World Scientific Publishing. 7. Schneider, B., & Schneider, F. (2021). The Underground Economy: Global Evidence of Its Size and Impact. Edward Elgar Publishing. 8. Weimer, M. E. (2021). Economic Security: Neglected Dimension of National Security? Brookings Institution Press. Auxiliary References 1. Law of Ukraine on Combating Corruption (2014). Bulletin of the Verkhovna Rada of Ukraine, 28, 156. 2. Law of Ukraine on Corporate Profit Tax (2020). Official Journal of Ukraine, 49, 1590. 3. Law of Ukraine on Open Data (2015). Bulletin of the Verkhovna Rada of Ukraine, 29-. 30, 164. 4. World Bank Group Special Report on the Shadow Economy (2019). The World Bank. 5. International Monetary Fund Economic Security Report (2020). International Monetary Fund. 6. Report of the United Nations Group of Experts on Corruption and its Impact on the Economy (2018). United Nations. . 7. Analytical Report of the International Monetary Fund "Shadow Economy in the The Shadow Economy in the World (2017). International Monetary Fund.
Уніфікований додаток: Lviv Polytechnic National University ensures the realization of the right of persons with disabilities to obtain higher education. Inclusive educational services are provided by the Service of accessibility to learning opportunities "Without restrictions", the purpose of which is to provide permanent individual support for the educational process of students with disabilities and chronic diseases. An important tool for the implementation of the inclusive educational policy at the University is the Program for improving the qualifications of scientific and pedagogical workers and educational and support staff in the field of social inclusion and inclusive education. Contact at: St. Karpinsky, 2/4, 1st floor, room 112 E-mail: nolimits@lpnu.ua Websites: https://lpnu.ua/nolimits https://lpnu.ua/integration
Академічна доброчесність: The policy regarding the academic integrity of the participants of the educational process is formed on the basis of compliance with the principles of academic integrity, taking into account the norms "Regulations on academic integrity at the Lviv Polytechnic National University" (approved by the academic council of the university on June 20, 2017, protocol No. 35).

Shadow Economy and Economic Security (курсовий проєкт)

Major: Financial and Economic Security Management
Code of subject: 7.073.12.O.007
Credits: 3.00
Department: Administrative and Financial Management
Lecturer: Olena Pozniakova
Semester: 1 семестр
Mode of study: денна
Мета вивчення дисципліни: The purpose of studying the discipline "Shadow Economy and Economic security" is to reveal the key aspects of the shadow economy phenomenon and forming an understanding of its impact on society and the economy. This discipline is aimed at providing students with the necessary knowledge and skills that will allow them to influence the prevention of and fight against various aspects of the shadow economy, including tax evasion, corruption and other manifestations. The study of this discipline also contributes to the formation of the nation's economic security and development of skills of analysis and decision-making in the field of combating the shadow economy. In addition, the aim of this discipline is to prepare students to solving practical problems related to the identification, analysis and prevention of risks arising in the context of the shadow economy. The study of "Shadow Economy and Economic Security" contributes to the development of critical thinking, communication skills and the ability to analyse complex situations in the in the field of economy and law and order. The aim of the discipline is to prepare students for the role of active citizens who can contribute to improving the level of economic security and welfare of the society.
Завдання: The study of the discipline involves the formation of competences: general competences: GC1. Ability to conduct research at the appropriate level; GC2. Ability to communicate with representatives of other professional groups of different levels (with experts from other fields of knowledge / types of economic activity); GC5. Ability to act on the basis of ethical considerations (motives); GC7. Ability to abstract thinking, analysis and synthesis professional competences: SC1. Ability to select and use concepts, methods and tools of management, including in accordance with the defined goals and international standards; SC2. Ability to set values, vision, mission, goals and criteria by which the organisation determines further development directions, develop by which the organisation determines further development directions, develop and implement relevant strategies and plans; SC4. Ability to effectively use and develop the organisation's resources; SC7. Ability to develop projects, manage them, show initiative and entrepreneurship and entrepreneurship; SC9. Ability to analyse and structure the problems of the organisation, make effective management decisions and ensure their implementation; SC10. Ability to manage the organisation and its development.
Learning outcomes: As a result of studying the discipline, the student must be able to demonstrate the following learning outcomes: PLO 1. To critically comprehend, select and use the necessary scientific, methodological and analytical tools for management in unpredictable conditions; PLO 2. Identify problems in the organisation and justify methods of solving them; PLO 6. Have the skills to make, justify and ensure the implementation of management decisions in unpredictable conditions, taking into account the requirements of current legislation, ethical considerations and social responsibility; ELO 10. Demonstrate leadership skills and the ability to work in a team, interact with people, influence their behaviour to solve professional to solve professional problems; PLO 13. To be able to plan and implement information, methodological, material, financial and personnel support of the organisation (unit).
Required prior and related subjects: State regulation of the economy
Summary of the subject: The study of the discipline "Shadow Economy and Economic Security" involves the acquisition of knowledge and practical skills regarding the phenomenon of the shadow economy, which has become an integral part of the modern economic environment. This discipline will allow students to consider the main aspects of the shadow economy, its impact on economic security and methods of combating this phenomenon. Students will be able to define the role and importance of economic security for the stability of society and the state, as well as learn how to use tools and approaches to protect the economic system from the negative impacts of the shadow economy. During the course of the course, students will study various aspects of the shadow economy, such as financial schemes, tax evasion, corruption, and its impact on the development of the state and citizens. The main objective of the discipline is to prepare students to analyse and make decisions in the field of economic security and the fight against the shadow economy in various spheres of life and activity, including business, public service, and social activities.
Опис: Topics studied in the discipline 1.Shadow economy: concept, causes, types 2 The impact of the shadow economy on the economic security of the country 3 Methods of assessing the shadow and informal sectors of the economy 4 Methods of preventing the development of the shadow economy 5 Shadow economy in finance and banking 6 Tax evasion and tax avoidance. 7 Shadow economy and international trade. 8. Effective regulation of property relations to ensure economic security of the country 9 Open registers policy to ensure economic security
Assessment methods and criteria: Current control in practical classes is carried out in order to to identify the readiness of postgraduate students for classes in the following forms: - selective oral questioning before the start of classes; - frontal standardised questionnaire with cards, tests for 5-10 minutes; - frontal check of homework completion; - assessment of the postgraduate student's activity in the classroom, proposals made, original solutions, clarifications and definitions, additions to previous answers, etc. etc; - defence of an individual research task. Control questions are divided into: - a) test tasks - select the correct answers; - b) problematic - creating situations of a problematic nature; - c) replica questions - to identify cause and effect relationships; - d) situational tasks - to determine the answer according to a particular situation; - e) questions of a reproductive nature - determination of practical e) questions of a reproductive nature - determining the practical significance (for example, of the studied chemical phenomena). When controlling students' knowledge and skills, I adhere to the following requirements: - individual nature of control; - timeliness and systematic control; - objectivity and fairness of assessment; - taking into account the age characteristics of students; - justified and reasoned assessment of works and answers; - diversification of forms and types of control. The final control is a written examination with an oral component in accordance with the component in accordance with the examination tasks approved at the meeting of the Department of examination tasks, in order to assess knowledge and skills of student.
Критерії оцінювання результатів навчання: Total number of points - 100 Practical work - 20 points laboratory work - 20 points written examination paper - 45 points oral component - 15 points
Порядок та критерії виставляння балів та оцінок: 100-88 points - certified with an “excellent” grade - High level: the student demonstrates an in-depth mastery of the conceptual and categorical apparatus of the discipline, systematic knowledge, skills and abilities of their practical application. The mastered knowledge, skills and abilities provide the ability to independently formulate goals and organize learning activities, search and find solutions in non-standard, atypical educational and professional situations. The applicant demonstrates the ability to make generalizations based on critical analysis of factual material, ideas, theories and concepts, to formulate conclusions based on them. His/her activity is based on interest and motivation for self-development, continuous professional development, independent research activities, implemented with the support and guidance of the teacher. 87-71 points - certified with a grade of “good” - Sufficient level: involves mastery of the conceptual and categorical apparatus of the discipline at an advanced level, conscious use of knowledge, skills and abilities to reveal the essence of the issue. Possession of a partially structured set of knowledge provides the ability to apply it in familiar educational and professional situations. Aware of the specifics of tasks and learning situations, the student demonstrates the ability to search for and choose their solution according to the given sample, to argue for the use of a particular method of solving the problem. Their activities are based on interest and motivation for self-development and continuous professional development. 70-50 points - certified with a grade of “satisfactory” - Satisfactory level: outlines the mastery of the conceptual and categorical apparatus of the discipline at the average level, partial awareness of educational and professional tasks, problems and situations, knowledge of ways to solve typical problems and tasks. The applicant demonstrates an average level of skills and abilities to apply knowledge in practice, and solving problems requires assistance, support from a model. The basis of learning activities is situational and heuristic, dominated by motives of duty, unconscious use of opportunities for self-development. 49-00 points - certified with a grade of “unsatisfactory” - Unsatisfactory level: indicates an elementary mastery of the conceptual and categorical apparatus of the discipline, a general understanding of the content of the educational material, partial use of knowledge, skills and abilities. The basis of learning activities is situational and pragmatic interest.
Recommended books: 1. Bilyaev, O. (2020). Virtual assets and economic security. Study book. Bogdan. 2.Havryliuk, O., & Shapran, V. (2018). Fighting corruption and the shadow economy in Ukraine. Consulting firm "Intercontact Consulting". 3. Havryliuk, Y. I. (2018). Economic security of Ukraine: problems and solutions. Kyiv University. 4.Klimenko, V., & Lysiuk, I. (2017). Economic security of the country: a textbook. Litera LTD. 5.Schneider, F., & Enste, D. H. (2020). The Shadow Economy: An International Survey. Cambridge University Press. 6.Kohli, H. S. (2017). Corruption, Shadow Economy and Income Inequality: An Empirical Analysis. World Scientific Publishing. 7. Schneider, B., & Schneider, F. (2021). The Underground Economy: Global Evidence of Its Size and Impact. Edward Elgar Publishing. 8. Weimer, M. E. (2021). Economic Security: Neglected Dimension of National Security? Brookings Institution Press. Auxiliary References 1. Law of Ukraine on Combating Corruption (2014). Bulletin of the Verkhovna Rada of Ukraine, 28, 156. 2. Law of Ukraine on Corporate Profit Tax (2020). Official Journal of Ukraine, 49, 1590. 3. Law of Ukraine on Open Data (2015). Bulletin of the Verkhovna Rada of Ukraine, 29-. 30, 164. 4. World Bank Group Special Report on the Shadow Economy (2019). The World Bank. 5. International Monetary Fund Economic Security Report (2020). International Monetary Fund. 6. Report of the United Nations Group of Experts on Corruption and its Impact on the Economy (2018). United Nations. . 7. Analytical Report of the International Monetary Fund "Shadow Economy in the The Shadow Economy in the World (2017). International Monetary Fund.
Уніфікований додаток: Lviv Polytechnic National University ensures the realization of the right of persons with disabilities to obtain higher education. Inclusive educational services are provided by the Service of accessibility to learning opportunities "Without restrictions", the purpose of which is to provide permanent individual support for the educational process of students with disabilities and chronic diseases. An important tool for the implementation of the inclusive educational policy at the University is the Program for improving the qualifications of scientific and pedagogical workers and educational and support staff in the field of social inclusion and inclusive education. Contact at: St. Karpinsky, 2/4, 1st floor, room 112 E-mail: nolimits@lpnu.ua Websites: https://lpnu.ua/nolimits https://lpnu.ua/integration
Академічна доброчесність: The policy regarding the academic integrity of the participants of the educational process is formed on the basis of compliance with the principles of academic integrity, taking into account the norms "Regulations on academic integrity at the Lviv Polytechnic National University" (approved by the academic council of the university on June 20, 2017, protocol No. 35).