Boreyko N. Taxion of e-Commerce

Object - economic relations arising in the course of economic activities in the area of electronic commerce; purpose - to justify the theoretical and methodological foundations and develop practical recommendations for improving the taxation of electronic commerce in Ukraine; methods - historical, abstract logic, dialectics, system analysis, induction and deduction, economic and mathematical methods; novelty - approaches to structuring groups of single tax payers by creating additional group with the inclusion of entities in the field of e-commerce. This will attract more before tax of EC by this specific activity. Results - practical recommendations on improvement of normative and methodological support taxation of e-commerce in the tax system reform in Ukraine; put into practice the Main Directorate of the Ministry of income and charges of Ukraine in the Kiev region Ltd. "Kolchuga Plus", National University of the State Tax Service of Ukraine; industry - economic.