The textbook consists in elaborating proposals on defining the degree of influence of the shadow economy on the formation of the revenue part of the budget and improvement of measures to counteract the shadow economy. In order to achieve this goal, the following key tasks are proposed: to reveal the economic essence of the shadow economy in Kazakhstan, to define the nature and function of its impact on social and economic processes in society. To reveal the theoretical foundations of preventive and defining structures for the development of the shadow economy. Determining the causes, conditions, emergence and development of shadow economic relations, features and factors of the development of shadow processes. Identify the role of the state financial control system in the fight against the shadow economy. Preparation of proposals for the improvement of public policy aimed at reducing shadow economy scale. Making recommendations on increasing the effectiveness of the structure of budget revenues has been made, influencing the shadow sector.