THE INFLUENCE OF THE SHADOW ECONOMY ON SOCIO-ECONOMIC ACTIVITY OF SOCIETY AND THE ROLE OF CUSTOMS AUDIT IN COMBATING IT
DOI:
https://doi.org/10.47390/SPR1342V5I4Y2025N67Keywords:
shadow economy, mobile and desk customs audits, risk managementAbstract
The role of customs authorities in combating the shadow economy, identifying its causes, its impact on the economic system, and the role of customs audit in combating it are analyzed. Practical recommendations for improving the effectiveness of customs audits and the possibilities of applying modern technologies in this area will be discussed.
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