The article is aimed at complementation of the theory of shadow economy with consumers’ attitudes towards the concept, determinants and channels of digital shadow economy at the international level. The results of the empirical research have enabled to define the phenomenon of digital shadow economy leaning on evaluations of the consumers from two different states, identify the main determinants of consumers’ participation in digital shadow economy, and disclose the channels that are commonly employed for acquisition of goods/services from digital shadow markets. Although the states, which were selected for the research, differ by their geographical location, size and population’s mentality, the results lead to the conclusion that consumers from both of them have a clear perception of the phenomenon of digital shadow economy, and are able to point out the main factors that motivate their participation in it. The research has also disclosed the lack of consumers’ tax morale in both of the states.
|Journal||Acta Polytechnica Hungarica|
|Publication status||Published - 2018|
- digital shadow economy, consumers, Lithuania, Spain, features of digital shadow economy, concepts of digital shadow economy