Taxation of E-commerce as One of the Phenomena of Society Development

Abstract

The purpose of the article is 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 article presents the results of the study of the development and spread of e-commerce in Ukraine; 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.