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Entrepreneurship and Sustainability Issues Open Access
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Received: 2016-06-20  |  Accepted: 2016-09-15  |  Published: 2016-12-30

Title

Level and sectors of digital shadow economy: the case of Lithuania


Abstract

The fast pace of global computerization as well as the spread of online activities prompt the changes in the concept of shadow economy. Through cyberspaces, such as social networking platforms, alternative future currency systems, e-commerce, e-business systems or cyber computer games, real money (or an electronic equivalent of its value) circulates, but in most cases transactions are not accounted and do not generate taxes to the budget of a state. This article is aimed at supplementation of the traditional shadow economy estimation methodology with the indicator of digital shadow economy, and performance of the statistical analysis of the data which would allow to identify the areas with the highest scope of digital shadow economy. At present, the scope of shadow economy in Lithuania is estimated by employing one of the two methodologies – developed by the State Tax Inspectorate and by Lithuanian Free Market Institute. It should be noted that neither of these methodologies includes the elements of digital shadow economy. In theoretical level, no methodologies to cover any indicator of digital shadow economy with its relevant features have been developed so far. By employing the method of expert evaluation (with participation of 184 experts who work in the Department of Control, Lithuanian State Tax Inspectorate), the authors of this article initially estimated the scope of digital shadow economy and identified the areas with the highest scope of digital shadow economy in Lithuania over 2015. The research has revealed that more than a half of the experts have not inspected or identified any subjects illegally operating in e-space. The fact that the scopes of digital shadow economy have not still been estimated indeed burdens the development of any efficient mechanism, which would allow to identify and detect illegal economic activities in e-space.


Keywords

digital shadow economy, level of digital shadow economy, sectors of digital shadow economy, indicator of digital shadow economy, Lithuania


JEL classifications

E26 , O17


URI

http://jssidoi.org/jesi/article/96


DOI


Pages

183-197


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Gasparėnienė, Ligita
Lithuanian Institute of Agrarian Economics, Vilnius, Lithuania http://www.laei.lt
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Remeikienė, Rita
Lithuanian Institute of Agrarian Economics, Vilnius, Lithuania http://www.laei.lt
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Sadeckas, Alius
Mykolas Romeris University, Vilnius, Lithuania https://www.mruni.eu
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Ginevičius, Romualdas
Vilnius Gediminas Technical University, Vilnius, Lithuania https://www.vgtu.lt
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Journal title

Entrepreneurship and Sustainability Issues

Volume

4


Number

2


Issue date

December 2016


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

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References