(NaUKMA) and the International Labour Office (ILO), the Kyiv International Institute of Sociology (KIIS) carried out the Ukrainian Undeclared Work Survey (UUDWS). The UUDWS sample of 1000 individuals is representative for the Ukrainian adult population, excluding the Autonomous Re – public of Crimea and temporally occupied territo- ries of Donetsk and Luhansk oblasts; the sample is a stratified three-staged random sample, ran- dom at each step of selection. The questionnaire was developed according to the Eurobarometer methodology (EC, 2014). All inter- viewees were instructed about the definition of UDW as “activities which avoid partly or entirely declara- tion of the income to the tax authorities, but which are otherwise legal. This could be people working in certain sectors of activity like home maintenance – including builders, electricians, and plumbers – but also in restaurants and cafes. UDW is also common in a whole range of household services – such as gar- dening, babysitting and elderly care, personal ser- vices – like hairdressing, and repair services for cars, clothes, or computers. Also, this situation often mani- fests itself in the fact that part or all of the salary is paid to employees in an envelope.” УДК 519.8:336.02