Shadow economy is considered the most important economic problem which is still of concern to researchers for it is linked to all economic variables. It is found in all States with different economic patterns. But it is more widespread in developing
economies includes a recipe for lawful activities and other illegal .And it exists in all economic levels and affect all social strata and in all ages. Despite its characterization as a phenomenon, it cannot be overlooked as a reality.
Depending on that, this research tried to clarify the concept of the shadow economy, and identify its components. As well as, this research shows the most important macroeconomic indicators in Syria and the impact of economic variables on the shadow economy.
The phenomenon of the shadow economy represents a threat to the national economy in most countries because it is high rates of gross national product., Which includes all economic activities practiced by individuals or companies have been not recorde
d officially and not intervened in the national income accounts also it not subject to the administrative and legal systems , it will leads to mislead in statistics and information and making it inaccurate and shows not true potential of the state, which in turn lead to the misallocation of economic resources and the gross national product. This research aims to study the causes of this phenomenon and ways of tackling them in Syria.
