Digital shadow economy: features, forms of manifestation and development trends

The relevance of the ongoing structural reforms based on the implementation of the tasks under the State Program, including the phased formation of the digital economy, is indicated. The analysis of investment projects and a number of achieved results of the reforms carried out in recent years in the field of ICT. Based on the analysis of the facts of cyber cult in the global economy, the trends in the development of the digital economy in the cyber security format are revealed. In addition to the positive aspects and advantages of introducing the digital economy, hidden threats are also revealed, in the form of an actively developing digital shadow economy, on the basis of which the relevance of the study of the theoretical and methodological foundations of the digital shadow economy is substantiated.