The data management plan is developed within the project 'Unequal Shadows: Informality, Kinship and Tax Morale in Latvia' (lzp-2025/1-0346) (project manager: Andris Saulītis, 01.01.2026. – 31.12.2028).The project aims to understand how the shadow economy functions in conditions of high economic inequality and to develop policy recommendations for an effective tax system that can reduce both inequality and the shadow economy. By integrating insights from economics, sociology, and public policy, the project will deliver both scientific and practical contributions of relevance to Latvia and similar countries.