Belik I. Legal regulation of electronic commerce taxation

The paper examines the nature of e-commerce, theoretical and practical problems of legal regulation taxation mechanisms of e-commerce business transactions in Ukraine. The concepts of "e-commerce", "electronic document", "revenues from e-commerce", "information product", etc. in the theoretical and legal perspective and in the context of law enforcement have been studied. Hereunder the theoretical and practical conclusions and recommendations on the specifics of application of the taxation of the e-commerce business transactions were developed and logically interrelated as well as the problematic issues of e-commerce taxation on the basis of the world globalization were identified.