Certain modern determinants of the shadow economy escalation in the light of the coronavirus pandemic

Introduction: the article is devoted to economic, criminal-legal and criminalistic aspects of the shadow economy escalation. Materials and Methods: the material basis of the research was: Federal laws, the Criminal Code of the Russian Federation, reports of cybersecurity departments of the Central Bank of the Russian Federation, as well as the author's research on the problems of countering economic crimes, the financing of terrorism and extremism. The theoretical and methodological basis of the article is based on the universal scientific principles of dialectical methodology of cognition. The paper uses structural-system, statistical, and synergetic methods designed to facilitate a comprehensive review of the phenomenon and determinants of the shadow economy escalation at the current stage of society development. Results: the article examines the key factors contributing to the escalation of the shadow economy. The author claims that today there is a rapid increase in theft of funds using social engineering, Internet banking, falsification of medical equipment and medicines. Special emphasis is placed on the possible use of the situation of uncertainty by organized criminal groups in order to strengthen their positions in society. Discussion and Conclusions: the article concludes about the strategic directions in the fight against economic crimes during the pandemic and after its completion, which can be implemented to actively counteract the escalation of the shadow economy.