Purpose. The purpose of the study – to explain features disclosure transaction costs in accounting agricultural enterprises, taking into account peculiarities shadow economy; identify main factors that lead and make suggestions for improving their accounting. 
 Methodology / approach. methods used this are: statistical analysis assess dynamics cost structure enterprises; graphical analytic...

The present analysis has examined the effect of shadow economy on tax reform in developing countries. first type is “structural reform” (STR) characterized by large episodes revenue mobilization, identified Akitoby et al. (2020) [Tax mobilization countries, Policy Design and Practice 3: 1–29] using narrative approach that allows obtaining precise nature exact timing major actions several areas ...