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
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- EP ID EP240317
- DOI 10.17721/1728-2667.2016/186-9/2
- Views 56
- Downloads 0
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