E-COMMERCE IN UKRAINE: TAXATION CHALLENGES AND GLOBAL TRENDS

Abstract

The economic sector of Ukraine has experienced transformative shifts toward e-commerce. This prosperous sphere of the digital economy attracts much prominence among legislative bodies since its growth rates increase annually, making the issue of taxation urgent. The article is aimed at monitoring the status of e-commerce through the prism of the development and spread of e-commerce in the domestic segment of the Internet, the impact of e-commerce on the national economy, and also at developing proposals for improving certain aspects of the taxation of business entities in Ukraine with due regard for the positive international experience and minimising the risks of fraud in the sale of goods (services) on the Internet. The study employs a combination of general theoretical and economic-mathematical methods, which are fundamental to scientific inquiry. This article presents research findings related to several key aspects. First, it examines the development and proliferation of e-commerce within Ukraine. Second, it elucidates the impact of e-commerce on the national economy. Additionally, the article addresses pertinent issues regarding the taxation of entities engaged in e-commerce within contemporary contexts. Moreover, it delves into the complex problem of protecting e-commerce participants from online fraud. Finally, the article suggests measures that can positively affect the taxation framework governing e-commerce and minimize the associated risks of fraudulent activities within the online marketplace. The author provided general conclusions on legislative changes against the background of the development of online commerce, analysed the peculiarities of the development and functioning of e-commerce under martial law, and, based on data from other countries, formed a unified vision of further changes in this area. The materials presented in this article hold practical value for a diverse audience, including scholars and practitioners in the field of e-commerce, educators at higher education institutions, and stakeholders concerned with the continued development and regulation of e-commerce.

Keywords

• digital transformation
• e-commerce
• information and communication technologies
• infosphere
• taxes.