The main purpose of the article is to formulate reasonable proposals that have theoretical, methodological and practical significance in the direction of reducing the dangers of the digital shadow economy, which is characterized as a new phenomenon in the modern world.

The author emphasizes the theoretical description of the sphere of the digital shadow (unobserved) economy, its characteristics, conceptual approach in the field of quantitative assessment, as well as the analysis of possible development trends based on information from reliable sources.

The article substantiates the influence of digital transformation on various aspects of the economic sphere and its possible directions, substantiates an original conceptual approach to the assessment of both quantitative and qualitative characteristics of the shadow (unobserved) economy, and also makes an attempt to form a classification of factors affecting it and a map of tensions (stresses ).

In the process of research and obtaining results, a systematic approach, general and private methods were used, including methods of analysis, synthesis, modeling, systematization and generalization.

Keywords: digitalization, digital technologies, shadow economy, digital shadow economy, map of shadow economy stressors, forecasting the size of the shadow economy, regression model, parameters regression model, variables, classification of factors.

https://doi.org/10.59610/bbu1.2023.118-127