Digital Shadow Economy: a Threat to Economic Security

Relevance. Information and digital technologies already determine the trajectory of the global economy, set trends and make significant changes in the way of life of society. This article examines the nature of the impact of digitalization processes on the economy, and in particular the problem of the emergence and existence of a new threat to the system of ensuring economic security - the digital shadow economy. Approaches to the concept of "digital shadow economy" are considered, the mechanism of the origin of shadow economic relations as a result of the processes of digitalization, its features, characteristics, forms of manifestation and consequences for the modern economy are theoretically described. The relevance of the article is due to the significant impact of digital technologies on the development of the shadow sector of economic activity.
The purpose of the study is to determine the impact of the shadow digital economy on the result of the impact of digital and information technologies on the economy as a whole, and to identify the threat factors to economic security.
Objectives: to characterize the concept of "digital shadow economy"; to describe the impact of cryptocurrency on the economy; to assess the nature of the impact of information and digital technologies on the sphere of shadow economic relations.
Methodology. The study used general scientific methods: comparative analysis, generalization, and induction.
Results. On the basis of this study, we obtained the following results: the approaches of different authors to the concept of "digital shadow economy"; it defines the specific features of digital shadow economy; described cryptocurrency; describes the impact of information and digital technologies in the sphere of shadow economic relations.
Conclusions. The processes of digitalization have an ambiguous impact on the situation in the world economy, bringing benefits to some, and aggravating the situation of others, thereby strengthening the existing differentiation in economic development. Also, the processes of digitalization have led to the emergence of a new area of shadow economic relations - the digital shadow economy, which is more dangerous than the non-digital shadow economy.

1. Doklad o tsifrovoi ekonomike 2019 sozdanie stoimosti i polucheniya vygod: posledstviya dlya razvivayushchikhsya stran [Report on the Digital Economy 2019 creating Value and Benefits: implications for developing countries]. Available at: https://unctad.org/system/files/official-document/der2019_overview_ru.pdf. (accessed 10.11.2020)

2. Soputstvuyushchii effekt tsifrovizatsii. Izmerenie real'nogo vozdeistviya tsifrovoi ekonomiki [The accompanying effect of digitalization. Measuring the real impact of the digital economy]. Available at: https://www.huawei.com/minisite/russia/digital-spillover/. (accessed 06.11.2020)

3. Rozanova N. M., Altynov A. I. Tsifrovaya tenevaya ekonomika kak novaya real'nost' sovremennogo mira [Digital shadow economy as a new reality of the modern world]. Vestnik instituta ekonomiki Rossiiskoi akademii = Bulletin of the Institute of Economics of the Russian Academy of Sciences, 2019, no. 5, pp. 43–61.

4. Teteryatnikov K. S., Kamolov S. G., Idrisov Sh. Sh. Tenevaya tsifrovaya ekonomika [Shadow digital economy]. Menedzhment i biznes-administrirovanie = Management and Business Administration, 2019, no. 4, pp. 181–197.

5. Remeikiene R., Gaspareniene L., Schneider F. G. The definition of digital shadow economy. Technological and Economic Development of Economy, 2018, no. 24(2), pp. 696–717.

6. Balog M., Demidov, S. E., Troyan V. Vliyanie tsifrovoi transformatsii na tenevuyu ekonomiku [The Impact of digital transformation on the shadow economy]. ETAP: Ekologicheskaya teoriya, analiz, praktika = STAGE: Ecological theory, analysis, and practice, 2020, no. 4, pp. 58–72.

7. Plotnikova T. V. Kharin, V. V. Kriptovalyuta: evolyutsiya stanovleniya i perspektiva razvitiya [Cryptocurrency: the evolution of the formation and development perspectives]. Probely v rossiiskom zakonodatel'stve = Gaps in Russian legislation, 2018, no. 4, pp. 50–54.

8. Sannikova L. V., Peverov A. I. Legalizatsiya kriptovalyuty v Rossii: problemy i per-spektivy [Legalization of cryptocurrency in Russia: problems and prospects]. Imushchestvennye otnosheniya v Rossiiskoi Federatsii = Property relations in the Russian Federation, 2018, no. 9 (204), pp. 64–74.

9. Obukhova A. S., Pavlova O. A., Chernykh Ya. V. Issledovanie tendentsii i perspektiv razvitiya tsifrovoi ekonomiki [Research of trends and prospects of digital economy development]. Region: sistemy, ekonomika, upravlenie = Region: systems, economy, management, 2019, no. 3(46), pp. 23–30.

10. Vertakova Yu. V., Kryzhanovskaya O. A., Stepanova A. R. Tsifrovaya transformatsiya sotsial'no-ekonomicheskikh i proizvodstvennykh protsessov na osnove tsifrovoi platformy interneta veshchei [Digital transformation of socio-economic and production processes based on the digital platform of the Internet of Things]. Vestnik OrelGIET = Bulletin of OrelGIET, 2019, no. 4(50), pp. 130–135.

11. McKinsey & Company Report "Digital Russia: new reality". Available at: https://www.mckinsey.com/ru/~/media/McKinsey/Locations/Europe%20and%20Middle%20East/Russia/Our%20Insights/Digital%20Russia/Digital-Russia-report.pdf. (accessed 12.11.2020)

12. Prasolov V. I., Kashurnikov S. N. Minimizatsiya ugroz tenevoi ekonomiki v usloviyakh razvitiya tsifrovykh tekhnologii [Minimization of threats to the shadow economy in the context of the development of digital technologies]. Ekonomika. Nalogi. Pravo = Economy. Taxes. Right, 2018, vol. 11, no. 5, pp. 74–83.

13. Kolmykova T. S., Shcherbakov V. N., Tretyakova I. N., Sergeeva V. Yu. Analiticheskii instrumentarii otsenki gotovnosti natsional'noi ekonomiki k tsifrovizatsii [Analytical tools for assessing the readiness of the national economy for digitalization]. Region: sistemy, ekonomika, upravlenie = Region: systems, economy, management, 2020, no. 3(50), pp. 120–128.

14. Federal'naya nalogovaya sluzhba [Federal Tax Service of the Russian Federation]. Available at: https://www.nalog.ru/rn01/news/smi/7317339. (accessed 13.11.2020)