Abstract:

The article reveals topical issues of improving the taxation of e-commerce entities in the global economic crisis caused by the spread of corona virus infection COVID-19. The purpose of the article is to study the current state of e-commerce in Ukraine and identify possible ways of improving taxation of activity subjects in the situation of deepening corona crisis.

The article is based on general scientific methods of cognition: abstract-logical, dialectical and system analysis, induction and deduction, analogy and extrapolation, as well as logical generalization. E-commerce is a promising activity that has been showing steady growth for many years. The ability to do business online allows many businesses to adapt to new business conditions, including quarantine restrictions imposed by the spread of corona virus COVID-19. E-commerce is one of the types of economic activity, which is developing and at the same time it is also a reliable source of budget, despite the crisis.

However, the economic crisis has faced with businesses in this area, so these ones need state support. The potential of e-commerce is significant. It allows its subjects to reorient its activity depending on the needs of the business environment. We should take into account this feature when we develop measures to support this area and provide conditions for its sustainable growth. The proposed measures will increase the number of online stores, turnover from operations in this area and sales of goods via the Internet, the number of taxpayers and tax revenues to the state budget, as well as reduce the amount of concealment of income from transactions.