TAXATION OF E-COMMERCE AS ONE OF THE PHENOMENA OF SOCIETY DEVELOPMENT

Resumo

The relevance of the study is due to transformational changes in the economy and the rapid development of e-commerce, which from year to year shows consistently high growth rates and arouses the interest of regulatory authorities in terms of taxation. Governments around the world have long recognized the phenomenal features of this area of management, as well as the fact that revenues from taxation of business transactions in this area can be a significant source of filling the state budget. Thus, this issue is relevant and requires in-depth scientific research. The purpose of the article is to monitor the state of e-commerce as a phenomenon of modern society, as well as to develop proposals to improve certain aspects of taxation of entities in Ukraine taking into account the positive world practice, and minimize the risk of fraud in the sale of goods (services) on the Internet. The leading methods to the study of this problem is the use of general theoretical and economic-mathematical methods of scientific knowledge, namely: historical and abstract-logical, which allowed to explore the prerequisites for the formation and development of e-commerce; theoretical generalization, analysis and synthesis, comparison and grouping, observation, which allowed to generalize the theoretical principles and practical approaches to e-commerce taxation in Ukraine and the world; analogies and extrapolations - in the development of areas for improving the taxation of e-commerce. The article presents the results of the study of the development and spread of e-commerce in Ukraine; the influence of e-commerce on the national economy and problematic issues of taxation of the subjects of this activity in modern conditions are revealed; the problem of protection of e-commerce entities from fraud on the Internet is analyzed; measures are proposed to improve the taxation of e-commerce, as well as to minimize the risks of fraud in the purchase and sale of goods (services) on the Internet. The materials of the article are of practical value for scientists and practitioners dealing with e-commerce, for planning and forecasting further research, improving the methodology of e-commerce taxation, for teachers of higher education institutions in training highly qualified personnel, and for other stakeholders.