ADMINISTRATIVE AND LEGAL REGULATION OF TAXATION OF THE ELECTRONIC (INTERNET) COMMERCE
Journal Title: Порівняльно-аналітичне право - Year 2018, Vol 4, Issue
Abstract
The article analyzes the administrative and legal regulation of taxation of electronic (Internet) commerce in Ukraine. The main problem issues related to the administrative-legal regulation in the sphere of e-commerce are revealed. The positions of international organizations on this issue, as well as their recommendations, are researched. The analysis of the main problems and aspects of the regulation of e-commerce in Ukraine was conducted. The measures for security are considered, the theoretical multi-description and conceptual model of the system of electronic commerce are presented. A pro-foreign experience of taxation of e-commerce in the period of transformational changes in the global economy. The most problematic issues that need to be resolved are formulated and conclusions on improving e-commerce regulation are formulated.
Authors and Affiliations
Ю. С. Борищик
Keywords
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