STRENGTHENING FISCAL GOVERNANCE MECHANISMS FOR THE STRATEGIC REDUCTION OF THE SHADOW ECONOMY
DOI:
https://doi.org/10.5281/zenodo.17448204Keywords:
shadow economy, tax administration, fscal digitalization, budget transparency, institutional reforms, macroeconomic stability.Abstract
This paper explores the theoretical and methodological foundations of fscal governance in addressing theshadow economy. It emphasizes the signifcance of modernizing tax administration, enhancing budgetary transparency,
advancing fscal digitalization, and pursuing institutional reforms as critical drivers of economic formalization. Drawing on
international best practices, the study underscores the strategic role of fscal governance mechanisms in consolidating
macroeconomic stability, fostering social equity, and strengthening
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