Taxation and Shadowing of the Creative Sector: the Problem of Detection, Assessment, and Regulation
DOI:
https://doi.org/10.58423/2786-6742/2025-10-467-483Keywords:
creative economy, fiscal policy, informal employment, institutional trust, shadow economy, tax burden, tax compliance, unshadowingAbstract
The article provides a comprehensive analysis of tax regulation in Ukraine's creative sector in the context of shadow economy issues, tax underpayment, and informal employment. Based on an interdisciplinary approach, the study addresses the theoretical foundations of the relationship between institutional trust, the structure of employment in creative industries, and the level of tax compliance. A conceptual model for assessing the degree of informality is proposed, which takes into account several factors, including the volume of legal employment, tax burden, types of economic activity, and institutional characteristics of regions.
A comparative analysis of employment structure in the creative sector is carried out, allowing the identification of the most vulnerable industries to informalization, such as entertainment, music, performing arts, and advertising. The paper provides an analytical interpretation of the regional distribution of the shadow economy level based on sociological survey data and financial reporting. An econometric approach is used to model the relationship between institutional trust, tax burden, and the tendency toward informal activity, which provides grounds for assessing the potential for tax discipline within the creative economy.
The results of the study indicate the need to improve fiscal policy towards incentivizing the legalization of creative labor by introducing an adaptive tax burden, enhancing the administration of the unified social contribution, personal income tax, and military levy. The feasibility of implementing a comprehensive system of informality indicators for the creative sector, taking into account structural, institutional, and regional aspects, is substantiated. The conclusion is made that introducing a balanced and differentiated taxation system for creative activities could contribute to reducing the shadow component and increasing the budget efficiency of the national economy.
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