Justification of the nature and structure of the digital shadow economy

Abstract

Importance: the influence of causal factors on the digital shadow economy, as well as the relationship between the shadow economy and the digital shadow economy. Purpose: defining the conceptual category of the digital shadow economy, studying the content of causal factors of the digital shadow economy, analyzing their interaction. Analysis of the influence of causal factors on the digital shadow economy: loss of tax revenues, tax evasion through fake companies or digital platforms, development of new forms of illegal activity, growth of technological unemployment, growth of cybercrime. Research design: the author proposes to reveal, analyze the digital shadow economy, establish a connection between the shadow and digital shadow economies. In the process of achieving the set goal, methods of analysis and logical thinking and construction of the structure, tabular, graphical methods of presented data and the correlation method were used. Results: the causal factors of the digital shadow economy are identified and analyzed (loss of tax revenues, tax evasion through fake companies or digital platforms, development of new forms of illegal activity, growth of technological unemployment, growth of cybercrime), based on statistical data, a comparison of the level of the shadow economy and the indicators of its digital analogue. The relationship between the shadow and digital shadow economy is revealed based on correlation analysis. As a result of the study, the author’s definition of the digital shadow economy is formulated.