REALITIES AND PROSPECTS OF DEVELOPMENT OF UKRAINIAN TAX LEGISLATION IN THE E-COMMERCE FIELD
Journal Title: Право та інноваційне суспільство - Year 2018, Vol 11, Issue 2
Abstract
Promblem statement. The main problem in the taxation of e-business in Ukraine is that domestic legislation is not sufficiently relevant to the current state of affairs in the online market of buying and selling goods and services. The dynamics of the development of domestic legislation in the field of e-commerce is not time for the development of e-commerce. That is why the question arises in the development and improvement of domestic legislation in this area, focusing on European legislation, since the European course of Ukraine provides for future globalization of the market within the Commonwealth. The purpose of this article is to determine the dynamics of the development of electronic trading platforms and to analyze the history of the formation of tax legislation in e-commerce, the current European and Ukrainian tax legislation. This analysis will help and determine the main ways to overcome the problem of regress of the development of domestic tax legislation and the main legislative ways of the development of the regulation of e-commerce taxation. The object of this study is the set of measures aimed at fighting against tax evasion regulated by a set of normative legal acts. Analysis of recent research and publications. The noted problem was investigated by such Ukrainian scholars as T. Zatonaktsya, M. N. Malinina and others, while simultaneously paying attention to both Ukrainian and European legislation, which enables to make a more profound comparative analysis of the current situation in the tax area for e- commerce Most scholars who studied selected topics focus on the need to improve and further national tax legislation development and the implementation of relevant foreign experience. Article’s main body. Due to the globalization processes within the world all the of spheres of life become more electrified and integrated into our gadgets. It starts from the online banking systems to selling and trading goods within the Internet. Even the real burdens between states still exist, now the online burdens became erased. More and more goods and services we’re able to buy in the Internet. So there is a strong need of legislative regulation of behavior of traders, buyers, taxpayers etc. Thus, we are discovering and observing national Ukrainian tax legislation as well as the European one in order to figure out the main differences and ways of development of the national legislature of taxation of E-commerce. We have grabbed our attention to VAT on E- commerce and E-commerce income tax. We have found out that there is a new tax legislation policy on e- commerce within the EU, we have determined the main ways of work of such legislation. Conclusions and prospects for development. This investigation of doctrine and current legislature gives the clear vision of the key directions of the further policy development. It was clarified on the step by step implementations and adaptation of the EU tax legislature in e-commerce, developing the system more modern tax administration of e-commerce etc. Also, it worth mentioning that development of the tax systems in several directions simultaneously will make Ukraine more reliable partner and raise the credibility in the international scene.
Authors and Affiliations
K. O. TOKARIEVA, N. V. TIMOSHCHENKOVA
Keywords
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