Promising directions for formalising shadow activity in the context of the digitalisation of economic relations

Natalya Yarkina

VAK Russia 5.2.3 UDC 338.28

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PROMISING DIRECTIONS FOR FORMALISING SHADOW ACTIVITY IN THE CONTEXT OF THE DIGITALISATION OF ECONOMIC RELATIONS Promising directions for formalising shadow activity in the context of the digitalisation of economic relations

АА Аа

Published in Economic policy and national security · Issue 2 · Pages 109–122 · Rubric: Countering the Shadow Economy as a Threat to National Security

Received: 17.09.2025 Accepted: 20.10.2025 Published: 21.11.2025 Language of publication: RUS

Authors

Natalya Yarkina

Academic degree: doctor of economic sciences

Science rang: docent

Kerch State Maritime Technological University Professor · Department of Economics and Humanities · Russian Federation · Kerch

ABSTRACT

Introduction. The tax system plays a key role in maintaining the sustainable functioning of the budgetary system and ensuring the economic security of the state. Its effectiveness is determined by the principles of transparency and efficiency, the effective implementation of which makes it possible to successfully counteract the growth of the shadow economy and tax evasion. At the same time, the digitalisation of the economic space has a positive impact on tax compliance, as it reduces administrative costs, but it also creates new opportunities and schemes for tax evasion. Methods. The research is based on the methods of analysis and synthesis for assessing the impact of digital technology implementation on tax administration efficiency, as well as the methods of comparative and factor analysis for evaluating the development of advanced technologies. Data from the Organisation for Economic Co-operation and Development was used as empirical material. Results. The results of the analysis revealed that the implementation of information and analytical systems involving big data and artificial intelligence accounting technologies not only enables the prompt recording of financial flows and tax liabilities of each economic entity, but also makes it possible to identify violations of legislation in real time. Automation of control processes: reduces the chance of human error and cuts down on corruption among tax officials; encourages voluntary compliance with tax laws; lowers the incentive to move into the shadow economy by increasing the possibility of detecting tax evasion. The active introduction of digital technologies into the tax administration system serves as a powerful tool for counteracting the growth of the shadow economy. A comprehensive approach, including automated accounting, financial monitoring, remote services and international cooperation, can provide significant support to regulatory authorities in ensuring the sustainable development of the budget and tax system.

KEYWORDS

shadow economy, tax administration, big data, artificial intelligence, tax control

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