TAX ALTERNATIVES TO IMPLEMENT THE TAX CAPACITY OF INTERNET ACTIVITY IN UKRAINE
In an article carried out examination of theoretical bases of internet – activities and defined the specifics of its taxation. The study found that the Internet is one of the most perspective activities, in the work revealed that Internet activity can become a significant source of filling the budg...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
FINTECH Alliance LLC
2017-06-01
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| Series: | Фінансово-кредитна діяльність: проблеми теорії та практики |
| Subjects: | |
| Online Access: | https://fkd.net.ua/index.php/fkd/article/view/2585 |
| _version_ | 1797710184206827520 |
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| author | I. O. Tsymbaliuk T. O. Shmatkovska Y. V. Shulyk |
| author_facet | I. O. Tsymbaliuk T. O. Shmatkovska Y. V. Shulyk |
| author_sort | I. O. Tsymbaliuk |
| collection | DOAJ |
| description |
In an article carried out examination of theoretical bases of internet – activities and defined the specifics of its taxation. The study found that the Internet is one of the most perspective activities, in the work revealed that Internet activity can become a significant source of filling the budget. In a study it is made by analysis of changes to market Internet activity and its fiscal capacity. The authors justify that the role of taxes in the national economic security repeatedly increases, the need to study the process of increasing the level of security of the tax as one of the main components. Based on the study of foreign experience, the authors recommend a post on Web sites of the subjects of Internet activity a distinctive sign (so-called «tags trust»). The authors found major flaws in the taxation of Internet activity and determined the main directions of improving its taxation as one of the elements ensuring tax security of the State.
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| first_indexed | 2024-03-12T06:48:31Z |
| format | Article |
| id | doaj.art-a928813728bb4befbfa3ff773cce4142 |
| institution | Directory Open Access Journal |
| issn | 2306-4994 2310-8770 |
| language | English |
| last_indexed | 2024-03-12T06:48:31Z |
| publishDate | 2017-06-01 |
| publisher | FINTECH Alliance LLC |
| record_format | Article |
| series | Фінансово-кредитна діяльність: проблеми теорії та практики |
| spelling | doaj.art-a928813728bb4befbfa3ff773cce41422023-09-03T00:27:28ZengFINTECH Alliance LLCФінансово-кредитна діяльність: проблеми теорії та практики2306-49942310-87702017-06-0112210.18371/fcaptp.v1i22.110049TAX ALTERNATIVES TO IMPLEMENT THE TAX CAPACITY OF INTERNET ACTIVITY IN UKRAINEI. O. Tsymbaliuk0T. O. Shmatkovska1Y. V. Shulyk2Banking and Insurance, Lesya Ukrainka Eastern European National University, UkraineLesya Ukrainka Eastern European National UniversityNational University of Ostroh Academy In an article carried out examination of theoretical bases of internet – activities and defined the specifics of its taxation. The study found that the Internet is one of the most perspective activities, in the work revealed that Internet activity can become a significant source of filling the budget. In a study it is made by analysis of changes to market Internet activity and its fiscal capacity. The authors justify that the role of taxes in the national economic security repeatedly increases, the need to study the process of increasing the level of security of the tax as one of the main components. Based on the study of foreign experience, the authors recommend a post on Web sites of the subjects of Internet activity a distinctive sign (so-called «tags trust»). The authors found major flaws in the taxation of Internet activity and determined the main directions of improving its taxation as one of the elements ensuring tax security of the State. https://fkd.net.ua/index.php/fkd/article/view/2585tax alternativestax securitythe national economic securityfiscal capacityInternet activitiestaxation |
| spellingShingle | I. O. Tsymbaliuk T. O. Shmatkovska Y. V. Shulyk TAX ALTERNATIVES TO IMPLEMENT THE TAX CAPACITY OF INTERNET ACTIVITY IN UKRAINE Фінансово-кредитна діяльність: проблеми теорії та практики tax alternatives tax security the national economic security fiscal capacity Internet activities taxation |
| title | TAX ALTERNATIVES TO IMPLEMENT THE TAX CAPACITY OF INTERNET ACTIVITY IN UKRAINE |
| title_full | TAX ALTERNATIVES TO IMPLEMENT THE TAX CAPACITY OF INTERNET ACTIVITY IN UKRAINE |
| title_fullStr | TAX ALTERNATIVES TO IMPLEMENT THE TAX CAPACITY OF INTERNET ACTIVITY IN UKRAINE |
| title_full_unstemmed | TAX ALTERNATIVES TO IMPLEMENT THE TAX CAPACITY OF INTERNET ACTIVITY IN UKRAINE |
| title_short | TAX ALTERNATIVES TO IMPLEMENT THE TAX CAPACITY OF INTERNET ACTIVITY IN UKRAINE |
| title_sort | tax alternatives to implement the tax capacity of internet activity in ukraine |
| topic | tax alternatives tax security the national economic security fiscal capacity Internet activities taxation |
| url | https://fkd.net.ua/index.php/fkd/article/view/2585 |
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