This article is aimed at theoretical and empirical identification of economic and demographic characteristics of the subjects, operating in digital shadow economy. Although, in general sense, the characteristics of the subjects, operating in digital shadow economy, are not extremely different from the ones of the subjects, operating in traditional shadow economy, the expert evaluation has enabled to identify the distinctive features of an illegal digital market seller, who can be represented as a young or middle-aged male with higher education, a professional in his operational field. With reference to the research results, sellers in digital shadow economy include the entities with officially registered activities, who are trying to evade taxation of the revenues earned from the operations in e-space. On the other hand, according to the experts, the amount of the officially accounted revenue earned by these entities may reach up to 300 EUR. Hence, the defined profile of an illegal seller, as of a subject, operating in digital shadow economy, proposes that a seller in digital shadow economy is an intellectually developed person with advanced professional skills, but insufficient financial earnings.
- Shadow economy
- Operating in digital shadow economy