FEATURES OF BLOGGING ACTIVITY AND TAXATION IN UKRAINE

Abstract

The aim of the article is to study the peculiarities of the conduct and taxation of blogging as a necessary component of Internet marketing, business and personal expression in modern society. Research methods such as analysis, classification and generalization are used. Attention is paid to the diversity of blogs on the World Wide Web, their specific features and effective use for profit. In accordance with the purpose of the article, the concepts of «Internet marketing» and «blog» in the modern interpretation. The principles of successful blogs and methods of their creation are highlighted. The problematic issues of blogging ethics are analyzed, recommendations for running a competitive blog are given. The issue of choosing a tax system for such economic activity as blogging is covered. It is concluded that blogging is a special type of economic activity that takes place virtually and leads to economic benefits that are subject to accounting and taxation within the current legislation of Ukraine. The development of online marketing and the commercialization of the Internet have led to the emergence of a new category of business, namely e-business, which means any activity to use the capabilities of global information networks for business. The uniqueness and innovation of the blogosphere determine the technological capabilities of the Internet and the freedom of expression provided by these opportunities. The current legislation of Ukraine does not regulate the proceedings and features of taxation of blogging activities, which leads to the avoidance of taxes to the budget and improper execution of relevant documents on advertising agreements. To remedy this situation, in our opinion, it is enough to take the following two steps. The first is to introduce special tax rates for bloggers and their mandatory state registration as business entities, provided they receive an annual income in excess of UAH 50,000. The second is to introduce joint responsibility for paying taxes and fees between bloggers and popular social networks (Instagram, Facebook). This type of responsibility will make the social network a tax agent, in case it refuses to provide information about the business activities of bloggers for the tax service and others. And for blogging, this will mean working in the legal field and paying mandatory payments to the budget. Keywords : blog, blogging, blogosphere, blogging ethics, internet marketing, post, accounting and taxation of blogging in Ukraine.