TAXATION PECULIARITIES OF E-COMMERCE MARKET PLAYERS
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2016, Vol 9, Issue 186
Abstract
The article carried out with complex overview of tax regulation approaches of e-Commerce market, the features of international practices of taxation are revealed, in particular, EU countries, USA, China, etc. The nature and characteristics of e-Commerce market tax regulation is also revealed by international organizations, in particular, the OECD .It is provided with the best practices of leading countries in the sphere of eCommerce market tax regulation and those which are the most appropriate for implementation in Ukraine are singled out. Based on experience of EU countries, USA and China the necessity of improving tax system is justified. It is provided with recommendations of tax regulation improvement in respect of a such groups of e-Commerce market subjects as "Producers" and "Intermediaries". Moreover it is determined with the most priority recommendations for implementation, in particular, tax-free period for hosting providers, the exemption of income tax for Internet retail trade enterprises and increase the maximum level of duty-free import of goods to Ukraine. Expected predicted effects are provided from implementation of such measures, the main of which are legalization, increasing the number of employees, attracting the world leaders of e-Commerce market to the domestic market, innovation incentives for market development and the intensification of cross-border trade.
Authors and Affiliations
Tetiana Zatonatska, Olena Melnychuk
Keywords
Related Articles
- EP ID EP240317
- DOI 10.17721/1728-2667.2016/186-9/2
- Views 51
- Downloads 0
FICTITIOUS HUMAN CAPITAL: CONCEPTUAL APPROACHES AND FEATURES OF EVALUATION
The basic methods of human capital valuation are studied in the article (method of representative estimates; valuation based on previous spending; valuation based on the impact of the use of human capital; market method)...
ABOUT PRODUCTION-TRANSPORT PROBLEM REDUCTION TO THE TWO-LEVEL PROBLEM OF DISCRETE OPTIMIZATION AND ITS APPLICATION
In this study, the application of the production and transport task is considered to solve the problem of the distribution of the limited capacities of data transmission channels between different nodes of the computer n...
AN EMPIRICAL STUDY ON RELATIONS BETWEEN GOVERNANCE AND SUSTAINABILITY IN BULGARIAN AGRICULTURE
This paper applies the interdisciplinary New Institutional Economics framework, identifies diverse market, private, collective, public and hybrid modes of governance and assesses their impact on agrarian sustainability i...
THE DYNAMICS OF UNEMPLOYMENT IN A SELECTED GROUP OF EU COUNTRIES
In the article there are synthetically analyzed parameters which characterize labour market in chosen EU countries in view of unemployment. Analysis includes age and gender of potential employee taking into account time...
THE ENTREPRENEURIAL FRAMEWORK CONDITIONS IMPACT ON THE EARLY-STAGE ENTREPRENEURIAL ACTIVITY
The research tends to focus on the role of domestic political, legal, social and economic institutions in creating an environment conductive to SME's development. So individual's opinion on the perspectives for the Entre...