TAXATION OF ELECTRONIC BUSINESS IN UKRAINE: CURRENT REALITIES AND PERSPECTIVES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 7
Abstract
The existing mechanism of taxation of e-business in Ukraine is studied. The features of the electronic economic activity and its types are determined. The world experience of state tax regulation of electronic business is studied and recommendations in order to adapt the existing tax laws in Ukraine to the specific type of business are developed.
Authors and Affiliations
N. M. Malinina
Keywords
Related Articles
- EP ID EP223810
- DOI -
- Views 72
- Downloads 0
MANAGEMENT OF CASH FLOWS OF THE INSURANCE COMPANY
The organization and movement of cash flows, the possibility of their control have been investigated in the article. The essences of the process of management of cash flows of the insurance company have been analyzed. Th...
ANALYSIS OF TRANSFORMATIONS IN THE SPHERE OF EMPLOYMENT OF UKRAINE IN THE CONDITIONS OF SOCIAL-ECONOMIC INSTABILITY
The article provides a retrospective review of the socio-demographic characteristics of the labor force and the dynamics of the main employment indicators. The analysis of development trends, inertial processes and manif...
THE ASSESSMENT METHODS OF CAPITAL’S METROPOLITAN AREAS’ COMPETITIVENESS IN THE GLOBAL ECONOMIC SPACE
This article deals with the approaches to systematize the indicators that determine the level of international competitiveness of metropolitan cities. The basic advantages of the most popular methods for today that asses...
CURRENCY POLICY FEATURES OF EMERGING MARKET AND DEVELOPING ECONOMIES
In the article, currency policy tools of emerging market and developing economies in the context of globalization and deepening economic integration are considered. The analysis of the evolution of exchange rate regimes...
THE EXPERIENCE OF SOUTH KOREA ON DEVELOPMENT OF TRANSPORT INFRASTRUCTURE: CONCLUSIONS FOR UKRAINE
The article is devoted to the problem of substantiating the mechanisms of managing the development of the transport infrastructure of Ukraine, taking into account the experience of South Korea in this field. The specific...