This article is aimed at the ascertainment of whether the determinants of digital shadow economy are included in the methods of traditional shadow economy estimation. The results of the research have disclosed that the methods of shadow economy estimation consider general economic, monetary, money turnover, electricity and energy consumption, labour market, taxation, legal, and societal variables. However, the determinants of digital shadow economy are not included in the methods of shadow economy estimation, which not only impedes understanding of the real scopes of this phenomenon, but also complicates development of the measures aimed at digital shadow economy investigation and prevention.

DOI: https://doi.org/10.3846/bm.2016.34