E-Commerce Taxation Challenges and Opportunities: From Clicks to Conversions in Fast-Moving Consumer Goods

Теtyana Scoromtsova (), Iuliia Panura (), Tetiana Tuchak () and Larysa Chayka ()
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Теtyana Scoromtsova: Department of Fiscal Administration, State Tax University, Irpin, Ukraine
Iuliia Panura: Department of Fiscal Administration, State Tax University, Irpin, Ukraine
Tetiana Tuchak: Department of Fiscal Administration, State Tax University, Irpin, Ukraine
Larysa Chayka: Department for Foreign Languages, National Academy of Sciences of Ukraine, Research and Educational Centre of Foreign Languages, Kyiv, Ukraine

Marketing and Branding Research, 2023, vol. 10, issue 1, 17-27

Abstract: The modern world is becoming more and more technologically advanced, and people spend more time working, so there is no time left to do classic shopping in standard stores and supermarkets, but there are opportunities to purchase various goods and services online. This state of affairs is the reason why e-commerce has emerged and is actively developing. Today, e-commerce is no longer just online sales, but a complete system of doing business without classic offices and conservative stores. In recent years, e-commerce has been actively promoted in the service sector, including financial services. Such active development of this area leads to the need to pay special attention to the taxation of transactions involving the electronic sale of goods and services. With this in mind, the purpose of the article is to determine the specifics of the development and peculiarities of taxation of e-commerce transactions. As a result of the study and achievement of the objective of the work, the author has obtained a result which indicates that, in general, e-commerce transactions are taxed under standard taxation schemes, although there are peculiarities of accounting for electronic money and taking into account the fact of transfer of ownership of the product. In general, it is proved that e-commerce has great prospects and will gain more and more market shares of goods and services for various purposes.

Keywords: E-commerce; Online trading; E-commerce taxation; Development of electronic communication; Distance selling (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:bco:mbraaa::v:10:y:2023:p:17-27

DOI: 10.32038/mbr.2023.10.01.02

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