在阳光中成长：影子经济2025前瞻

该报告为全球影子经济提供了较为全面的考量，分为以下四个部分：28个国家到2025年的影子经济规模预测，关键影响因素，影子经济对管理的影响，并在报告最后提出对会计职业的建议。

基于对其背后因素的数学分析，影子经济（SE）预计到2025年将有全球性的衰退——在GDP中占比从2011年的23%下降到2025年的21%。但该下降并不具有普适性，一些国家，特别是新兴市场经济体，其影子经济在GDP中占比预计到2025年将有所攀升。 

关于谁将负责影子经济问题，专家对此持不同意见：一部分（76%）表示政府应当承担主要责任；一部分（60%）则提议个人有责任做出正确的选择；还有部分人士（45%）表示，在构建阻止参与非正规经济的文化规范和实践方面，社区拥有巨大的潜力。

Emerging from the shadows, the shadow economy to 2025 provides a comprehensive examination of the global SE. The report is divided into four sections: SE forecasts for 28 countries to 2025, key factors shaping the SE, the impact and management of the shadow economy and finally recommendations for the accountancy profession.

The shadow economy (SE) is expected to decline globally by 2025, from 23% of global GDP in 2011 to an estimated 21% in 2025, on the basis of a mathematical analysis of the factors behind the SE. But the decline is not uniform, and a number of countries, particularly emerging market economies, are expected to experience an increase in the SE as a percentage of GDP by 2025.

Opinion was split on where responsibility lies for tackling the SE; 76% said it lies with governments, while 60% believed that it is up to individuals to refrain from and report shadow activity, and 45% wanted local communities to combat it.

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