TAXATION OF ELECTRONIC BUSINESS IN UKRAINE: CURRENT REALITIES AND PERSPECTIVES

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

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  • EP ID EP223810
  • DOI -
  • Views 57
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How To Cite

N. M. Malinina (2016). TAXATION OF ELECTRONIC BUSINESS IN UKRAINE: CURRENT REALITIES AND PERSPECTIVES. Вісник Одеського національного університету. Економіка., 21(7), 152-155. https://europub.co.uk/articles/-A-223810