Countering cyber risks, corruption and the shadow economy through a European digital resilience framework
DOI:
https://doi.org/10.26906/EiR.2026.3(102).4722Keywords:
digital resilience, cyber risks, corruption, shadow economy, economic security, digitalization, digital governance, European UnionAbstract
The article examines the interrelationship between cyber risks, corruption, and the shadow economy in the context of deepening digital transformation. Based on the systematization of contemporary EU regulatory and institutional instruments, a conceptual model is proposed to provide a comprehensive response to interconnected digital and economic threats. The model comprises five functionally interconnected components: cyber resilience of critical sectors, reliable digital identification, transparency of financial flows, digitalization of tax administration, and data governance and interoperability. The mechanisms through which these components affect cyber risks, corruption, and the shadow economy are identified, demonstrating that their integrated application can simultaneously address different channels through which digital and economic threats emerge and spread, thereby generating a synergistic effect in strengthening economic security. The directions for applying the proposed approach in Ukraine in the context of national legislation alignment with the EU acquis are substantiated. The practical significance of the results lies in their potential use to improve public policy on digital governance, countering corruption and the shadow economy, and strengthening Ukraine’s economic security.
References
1. Segovia-Ferreira, M., Rubio-Hernan, J., Cavalli, A. R., & Garcia-Alfaro, J. (2024). A survey on cyber-resilience approaches for cyber-physical systems. ACM Computing Surveys, no. 56(8), is. 202, pp. 1-37. DOI: https://doi.org/10.1145/3652953 DOI: https://doi.org/10.1145/3652953
2. Kott, A., Golan, M. S., Trump, B. D., & Linkov, I. (2021). Cyber resilience: By design or by intervention? Computer, no. 54, is. 8, pp. 112-117. DOI: https://doi.org/10.48550/arXiv.2201.11152 DOI: https://doi.org/10.1109/MC.2021.3082836
3. Skierka, I. (2023). When shutdown is no option: Identifying the notion of the digital government continuity paradox in Estonia’s eID crisis. Government Information Quarterly, no. 40, is. 1, p. 101781. DOI: https://doi.org/10.1016/j.giq.2022.101781 DOI: https://doi.org/10.1016/j.giq.2022.101781
4. Andersen, T. B. (2009). E-government as an anti-corruption strategy. Information Economics and Policy, no. 21, is. 3, pp. 201-210. DOI: https://doi.org/10.1016/j.infoecopol.2008.11.003 DOI: https://doi.org/10.1016/j.infoecopol.2008.11.003
5. Adam, I., & Fazekas, M. (2021). Are emerging technologies helping win the fight against corruption? A review of the state of evidence. Information Economics and Policy, no. 57, p. 100950. DOI: https://doi.org/10.1016/j.infoecopol.2021.100950 DOI: https://doi.org/10.1016/j.infoecopol.2021.100950
6. OECD. (2020). OECD public integrity handbook. OECD Publishing. DOI: https://doi.org/10.1787/ac8ed8e8-en DOI: https://doi.org/10.1787/ac8ed8e8-en
7. OECD. (2017). Shining light on the shadow economy: Opportunities and threats. OECD Publishing. DOI: https://doi.org/10.1787/e0a5771f-en DOI: https://doi.org/10.1787/e0a5771f-en
8. Tropina, T. (2016). Do digital technologies facilitate illicit financial flows? World Development Report 2016 Background Paper. World Bank. Available at: http://documents.worldbank.org/curated/en/896341468190180202 DOI: https://doi.org/10.1596/23803
9. Johnson, S., Kaufmann, D., & Zoido-Lobatón, P. (1998). Regulatory discretion and the unofficial economy. American Economic Review, no. 88, is. 2. Available at: https://ssrn.com/abstract=1116727
10. Dreher, A., & Schneider, F. (2010). Corruption and the shadow economy: An empirical analysis. Public Choice, no. 144, is. 1-2, pp. 215-238. DOI: https://doi.org/10.1007/s11127-009-9513-0 DOI: https://doi.org/10.1007/s11127-009-9513-0
11. Dobrovolska, O., & Rozhkova, M. (2024). The impact of digital transformation on the anti-corruption and cyber-fraud system. Business Ethics and Leadership, no. 8, is. 3, pp. 231-252. DOI: https://doi.org/10.61093/bel.8(3).231-252.2024 DOI: https://doi.org/10.61093/bel.8(3).231-252.2024
12. Yarovenko, H., Bilovodska, V., Bylbas, R., Pankiv, O., Baghirzade, M., Niemi, O., & Djakons, D. (2025). Digital readiness of European countries to combat corruption and cyber threats: Panel analysis. Business Ethics and Leadership, no. 9, is. 2, pp. 238-265. DOI: https://doi.org/10.61093/bel.9(2).238-265.2025 DOI: https://doi.org/10.61093/bel.9(2).238-265.2025
13. European Parliament & Council of the European Union. (2022). Directive (EU) 2022/2555 of the European Parliament and of the Council of 14 December 2022 on measures for a high common level of cybersecurity across the Union (NIS 2 Directive). Available at: http://data.europa.eu/eli/dir/2022/2555/oj
14. European Parliament & Council of the European Union. (2022). Regulation (EU) 2022/2554 of the European Parliament and of the Council of 14 December 2022 on digital operational resilience for the financial sector and amending Regulations (EC) No 1060/2009, (EU) No 648/2012, (EU) No 600/2014, (EU) No 909/2014 and (EU) 2016/1011 (Text with EEA relevance). Available at: http://data.europa.eu/eli/reg/2022/2554/oj.
15. European Parliament & Council of the European Union. (2024). Regulation (EU) 2024/2847 of the European Parliament and of the Council of 23 October 2024 on horizontal cybersecurity requirements for products with digital elements and amending Regulations (EU) No 168/2013 and (EU) 2019/1020 and Directive (EU) 2020/1828 (Cyber Resilience Act). Available at: http://data.europa.eu/eli/reg/2024/2847/oj
16. European Parliament & Council of the European Union. (2024). Regulation (EU) 2024/1183 of the European Parliament and of the Council of 11 April 2024 amending Regulation (EU) No 910/2014 as regards establishing the European Digital Identity Framework. Available at: http://data.europa.eu/eli/reg/2024/1183/oj
17. European Parliament & Council of the European Union. (2024). Regulation (EU) 2024/1624 of the European Parliament and of the Council of 31 May 2024 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing. Available at: http://data.europa.eu/eli/reg/2024/1624/oj
18. European Parliament & Council of the European Union. (2024). Regulation (EU) 2024/1620 of the European Parliament and of the Council of 31 May 2024 establishing the Authority for Anti-Money Laundering and Countering the Financing of Terrorism and amending Regulations (EU) No 1093/2010, (EU) No 1094/2010 and (EU) No 1095/2010. Available at: http://data.europa.eu/eli/reg/2024/1620/oj
19. European Parliament & Council of the European Union. (2024). Directive (EU) 2024/1640 of the European Parliament and of the Council of 31 May 2024 on the mechanisms to be put in place by Member States for the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Directive (EU) 2019/1937, and amending and repealing Directive (EU) 2015/849. Available at: http://data.europa.eu/eli/dir/2024/1640/oj
20. Council of the European Union. (2021). Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation. Available at: http://data.europa.eu/eli/dir/2021/514/oj
21. Council of the European Union. (2020). Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers. Available at: http://www.legislation.gov.uk/id/eudr/2020/284
22. Council of the European Union. (2020). Council Regulation (EU) 2020/283 of 18 February 2020 amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in order to combat VAT fraud. Available at: http://data.europa.eu/eli/reg/2020/283/oj
23. Council of the European Union. (2025). Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age. Available at: http://data.europa.eu/eli/dir/2025/516/oj
24. European Parliament & Council of the European Union. (2022). Regulation (EU) 2022/2065 of the European Parliament and of the Council of 19 October 2022 on a Single Market For Digital Services and amending Directive 2000/31/EC (Digital Services Act). Available at: http://data.europa.eu/eli/reg/2022/2065/oj
25. European Parliament & Council of the European Union. (2022). Regulation (EU) 2022/1925 of the European Parliament and of the Council of 14 September 2022 on contestable and fair markets in the digital sector and amending Directives (EU) 2019/1937 and (EU) 2020/1828 (Digital Markets Act). Available at: http://data.europa.eu/eli/reg/2022/1925/oj
26. European Parliament & Council of the European Union. (2022). Regulation (EU) 2022/868 of the European Parliament and of the Council of 30 May 2022 on European data governance and amending Regulation (EU) 2018/1724 (Data Governance Act). Available at: http://data.europa.eu/eli/reg/2022/868/oj
27. European Parliament & Council of the European Union. (2023). Regulation (EU) 2023/2854 of the European Parliament and of the Council of 13 December 2023 on harmonised rules on fair access to and use of data and amending Regulation (EU) 2017/2394 and Directive (EU) 2020/1828 (Data Act). Available at: http://data.europa.eu/eli/reg/2023/2854/oj
28. European Parliament & Council of the European Union. (2024). Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024 laying down harmonised rules on artificial intelligence and amending Regulations (EC) No 300/2008, (EU) No 167/2013, (EU) No 168/2013, (EU) 2018/858, (EU) 2018/1139 and (EU) 2019/2144 and Directives 2014/90/EU, (EU) 2016/797 and (EU) 2020/1828 (Artificial Intelligence Act). Available at: http://data.europa.eu/eli/reg/2024/1689/oj
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Інна Тютюник, Сіньсінь Ван
This work is licensed under a Creative Commons Attribution 4.0 International License.
