Accounting problems in e-commerce

Abstract

The purpose of the paper is to summarize the accounting problems in e-commerce and to propose some solutions. The lack of clear and worldwide acceptable harmonized juridical norms, concerning e-commerce accounting and taxation; insufficient competence in the cross area of e-commerce and accounting; e-commerce opportunities on the edge of tax evasion and shadow economy; not enough research for accounting problems in e-commerce; opportunity of a real time electronic based audit, accounting, management, analysis; the need of proper reliable software and ethical competent staff- these are part of the problems in our focus sphere. The proposed solutions are adequate to the problems. But if it is more profitable to act in a non-harmonized ambiguous environment and there is no pressure for a change, it is more likely the status to be kept.

Keywords

• e-commerce
• accounting
• EU
• Europe