STATE REGULATION AND TAXATION OF E-COMMERCE IN UKRAINE

Abstract

The article analyzes the state regulation and taxation of Internet commerce in Ukraine: the development of concepts of government regulation (including tax and regulation and taxation) of economic activity and social relationships that are formed in the information environment of the global computer Internet network that meets the objectives of national economic security and national economic recovery. The solution of the problem of taxing the results of economic activities on the global computer network is complicated worldwide by the fact that current legislation is aimed at regulating traditional relationships. Moreover, network marketing has no legal framework for its economic activities. The legalization of economic activities based on network marketing in Ukraine would enable the development of this sphere of entrepreneurship, which, in its turn, would facilitate the creation of new jobs and as a result budgets of different levels would receive additional funds. At the present stage of development, the improvement of telecommunication systems is taking place at a frantic pace all over the world, this, in its turn, intensifies the development of a new type of economic activities - electronic commerce. This enables both entrepreneurs and common citizens to use the global Internet network for conducting business, placing and paying for diverse orders, submitting tax reports electronically, etc. E-commerce is becoming increasingly common in the world and in Ukraine in particular. Key words: e-commerce; government regulation of Internet commerce; electronic commerce; taxation of e-commerce; online payments market.