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Accounting and Taxation in Internet Business: Development Prospects and Challenges
Panasyuk V. M., Melnychuk I. V., Ometsinska I. Y.

Panasyuk, Valentyna M., Melnychuk, Inna V., and Ometsinska, Iryna Ya. (2024) “Accounting and Taxation in Internet Business: Development Prospects and Challenges.” Business Inform 1:258–266.
https://doi.org/10.32983/2222-4459-2024-1-258-266

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 336.717.7:005.74

Abstract:
Complex economic relationships have a significant impact on consumer opportunities. When using the services of enterprises operating in the field of e-commerce, buyers get the opportunity to save money through more affordable prices and the opportunity to compare the cost of goods, choosing the most profitable ones. This allows them to save time as well, as they can shop from the comfort of their homes, choose the most convenient method of payment and delivery. The Internet opens the market, expands its geography and increases the competition of goods, does not set any restrictions except for access to the network. The article is devoted to the analysis of features of accounting and taxation system in modern Internet business. The impact of digital transformation on accounting and taxation is considered, taking into account the dynamic nature of this sector of the economy. An overview of the current challenges of Internet business in the context of accounting, including the issues of taxation of e-commerce and activities in the online environment, is proposed. In the article, trade in the field of e-business is considered as an object of accounting. An algorithm for conducting trade on the Internet and accounting for settlements with buyers, determining income and financial result is provided. Modern methods of payment for goods are outlined. The methods of reflection in the cost structure of operations related to the creation of a website, the use of a domain and the receipt of hosting services are analyzed. It is proposed to include in the initial cost of intangible assets the costs of website development and domain prolongation, and to reflect the hosting operation as part of sales costs. The rules for the use of cash registers in conducting business transactions in e-commerce, as well as individual cases in which it is not necessary to use cash registers in online stores, are considered. The problematic aspects of normative regulation and accounting of transactions related to e-commerce are highlighted. Recommendations have been developed that can improve taxation in the field of e-commerce – they provide for the improvement of tax administration for entities engaged in e-business.

Keywords: accounting and taxation, e-commerce, online store, digital economy, domain, hosting, electronic payments, website, cash registers.

Fig.: 1. Tabl.: 3. Bibl.: 16.

Panasyuk Valentyna M. – Doctor of Sciences (Economics), Professor, Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Melnychuk Inna V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Ometsinska Iryna Ya. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]

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