International experience of e-commerce taxation and its application in Ukraine (legal aspect)

The relevance of this paper is determined by the fact that e-commerce is one of the elements of the digital market and is fully or partially conducted in the virtual space (the Internet), and the speed of payments has become an important requirement of modernity. The development of information and communication systems in world commerce creates new opportunities for participants in relations in this area and requires the state to create an effective mechanism for taxation of the results of their activities. The main objective of this paper is to cover the content of e-commerce, study the experience of its taxation in leading countries of the world with the possibility of adapting it in Ukraine, as well as provide proposals for improving the e-commerce taxation system in Ukraine. The following methods used to study this subject can be distinguished: dialectical method, legal cognitive method, comparative legal method, formal legal method, historical method, hermeneutical method, structural and functional method, etc. In the course of the study, the content of e-commerce was considered, the international legal and national regulatory framework for its regulation was determined, the international experience of implementing e-commerce was studied, and attention was focused on the features of taxation of e-commerce entities, the main areas and strategies for the development of e-commerce in Ukraine were analysed, and ways to improve it were proposed. The provisions that are enshrined in this paper are of practical value primarily for legal entities and individual entrepreneurs who carry out their activities in the field of e-commerce, for competent state bodies that will prepare draft amendments and additions to tax legislation and legislation that will regulate this field of activity, as well as for persons who plan to engage in this activity. A relevância deste trabalho é determinada pelo facto de que o e-commerce é um dos elementos do mercado digital e é realizado total ou parcialmente no espaço virtual (a Internet). O principal objetivo deste trabalho é cobrir o conteúdo do e-commerce, estudar a experiência de sua tributação nos principais países do mundo com a possibilidade de adaptá-lo na Ucrânia, bem como apresentar propostas para melhorar o sistema de tributação do e-commerce na Ucrânia. Os seguintes métodos utilizados para estudar este assunto podem ser distinguidos: método dialético, método cognitivo legal, método jurídico comparado, método jurídico f