Online store creation: accounting and tax aspects
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2016, Vol 5, Issue 77
Abstract
The aim of the research is to identify possible organizational and legal forms of online stores and tax systems that can be used in e-business. The subject of the article is tax and accounting aspects of online store creation in Ukraine. Methodology of research. Methods of systematization and generalization have been used in the article to analyze the factors that might be taken into account when choosing the legal form of an online store and its tax system. Findings. The article investigates advantages and disadvantages of running an online store by both legal entity and individual entrepreneur. Practical value. The features of accounting during online store establishment have been indicated in the research.
Authors and Affiliations
Viktoriya Kulyk
Keywords
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