Abstract <p>This paper investigates the mechanical resistance to shear deformation of flat multilayer panels with thin coatings made of carbon fiber reinforced plastics and honeycomb filling made of fiberglass tape. The effective shear moduli and ultimate strength of panels are determined during shear tests of rectangular specimens at different heights of the honeycomb filler. It is shown that the effective shear moduli along and across the gluing planes of the tape in the honeycomb cells exhibit statistically significant difference and decrease with the filling height. By contrast, the effective shear strengths in the above directions show statistically insignificant difference and do not correlate with the height of the honeycomb filling. Numerical analysis of the finite element models of the specimens yields underestimated calculated values of the effective shear moduli. The factors leading to this effect are investigated numerically based on the models of representative specimen cells.</p>