ПРОБЛЕМИ ОПОДАТКУВАННЯ ЕЛЕКТРОННОЇ КОМЕРЦІЇ

Abstract

The article analyzes the concept of the model on income and capital, revealed problems of the modern system of taxation of electronic commerce. So in an era of active development of information technology, the Internet exacerbated the problem of international taxation related to the erosion of revenue source countries, the negative effects of competition. Explain the principle of taxation in the context of e-commerce, which are based on the definition of the place of effective management of a permanent establishment. An important factor in the taxation of e-commerce is a characteristic of income that allows income classified according to criteria such as source of income (know-how, the provision of services), provision of services or purchase of property. It was found that the basis of harmful competition is a tax haven, preferential system. Coordinated and sustained global policy in the context of e-commerce is an important response to the problems of management of revenues. Taxation of electronic commerce should be straight in the administrative framework is not changed and non-discriminatory.