Следки для України: монографія / [Вдовиченко А. М., Зубрицький А. І., Рубцов О. М., Семирьянов Д. Ya., Serebryansky DM]; for the head ed. D. M. Serebryansky. - Kyiv: Alerta, 2014. - 202 pp.
The place and importance of official foreign trade in the economic development of Ukraine are studied. The scale of underestimation (overestimation) of export-import operations is estimated and it is determined how such processes affect the macroeconomic indicators of Ukraine's economy. The fiscal and economic consequences of foreign trade differences in the import of goods to Ukraine are analyzed. The existence of the shadow sector in the sphere of Ukraine's foreign trade is proved and assessed. Typical schemes of manipulation of customs value of goods at their export and import are described. The sectors of influence and macroeconomic consequences of the implementation of shadow schemes in international trade are identified. Some aspects of national and world trends in the mechanism of combating minimization and optimization of taxation in international trade are analyzed. international trade.