Abstract:

The article identifies the place of the shadow economy in the system of economic security. Based on the analysis of various standpoints and approaches represented in the scientific literature the authors propose to broaden existing views on the understanding of the shadow economy as a threat to economic security. The proposition to consider the shadow economy as a protected object and a subject of economic security of economic systems of various levels is substantiated. The provisions of the article should be taken into account while working out the measures of countering shadow economy to provide their flexibility, adaptability and higher efficiency.