Fiscal levers in the system of crisis management

  • V. Skupeiko Lviv University of Business and Law, Lviv, Ukraine
  • O. Voznyuk DFS General Directorate in Lviv region, Lviv, Ukraine
Keywords: “shadow” employment, wages, labor contract, violation of legislation, inspection, fines, shadowing, contract, pension, reform, business, risks


The negative impact of shadow wages on protection of the rights of employees is considered. If you do not take action today, after some time these people will receive a minimum pension. The indexes of unregistered labor in the Lviv region are given and, taking into account the norms of labor legislation, is indicated on the procedure for the recruitment of hired workers. In order to ensure the rights of employees, the Government provides for measures aimed at diminishing relations in the field of employment, namely the use of fiscal comprehensive measures-checks on the design of labor relations. The analysis of the results of the first inspections of the subjects of economic activity and their influence on the income tax on personal income and the single contribution to the budget was carried out.


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How to Cite
Skupeiko, V., & Voznyuk, O. (2018). Fiscal levers in the system of crisis management. Scientific Messenger of LNU of Veterinary Medicine and Biotechnologies. Series Economical Sciences, 20(91), 116-118.