The effectiveness of digital economy in terms of fighting with shadow economy

The fundamental element of the new digital economy, which emerged with technological changes, was the activities on the digital platforms with the internet, network connections, computers and many electronic devices. With this digital economic system in our lives, people can easily reach outside the borders of the house they live in, the district they live in, the province they live in and the country they are citizens of. In spite of the disappearance of geographical boundaries, the globalization of the economy and the changes in the basic elements of traditional trade, the legal regulations in the tax legislation of the countries are insufficient. There are many reasons for the informal economy, as well as the consequences of these causes that affect the economy. Various methods have been developed to measure and determine the informal economy and necessary studies are being carried out in this field. As can be seen in this study and similar studies, the informal economy has negative effects on our country's economy. The registration of the informal economy has become one of the main objectives of our country and other countries. The fact that trade has become possible through digital platforms creates an economic area that is not included in national income accounts due to incomplete and inadequate regulations in the legislation of the countries. Some citizens in our country to escape from fulfilling their responsibilities to carry out unregistered activities in terms of those who fulfill their tax responsibilities raises an unfair situation. Necessary studies are carried out in order to include the digital economic activities in the informal economic activities to the registered economic activities. In our thesis, the definition, scope, elements of digital economy and the current status of digital economy and e-commerce in the world countries and their share in the current economy are discussed by scanning the existing literature. Finally, the definition of informal economy, measurement methods and factors that cause informal economy have been discussed and it has been concluded that digital economic activities can be effective if necessary arrangements are made in the fight against unregistered economy. Keywords: Digital Economy, E-Commerce, Informal Economy