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Yayın The form of manifestation of the shadow economy in te activities of vertically-integrated structures in Vinnytsia Region(Maltepe Üniversitesi, 2012) Iekel, G.; Önkal, GüncelThe article identifies the main forms of the shadow economy in the agricultural sector as an example of vertically integrated structures in Vinnytsia region. ?onditions and ways to create corporations in the agricultural sector were presented. It was determined that the largest agricultural holdings were formed in Vinnytsia region while reforming the agricultural sector. The paper describes the main advantages of registration and operations by Ukrainian companies in offshore areas. The basic scheme of shadow operations of Agroholdings was displayed. The examples of violations of the law integrated companies such as tax avoidance, excessive amounts of deductible expenses, the use of hired labor, fixed assets without proper clearance, excessive amounts of deductible expenses, overstatement of transport services within the structure, creating unrecorded grain crops and industrial crops were represented. The issue of excessive capitalization of land in the hands of agricultural holdings was researched. The negative consequences caused by shady operations by vertically integrated structures in countryside were described. Recommendations for improvement of agricultural holdings and government involvement in the process of regulation were proposed.
