Accounting and Taxation in the Digital Economy: A View on E-Commerce and Services in Foreign Economic Activity

Анотація

Introduction. The article examines the issue of accounting and taxation of e-commerce in the digital economy. The existing positions on the accounting reflection of transactions for the provision of electronic services are critically assessed. The conclusion is substantiated that in order to lay the proper foundations of foreign economic activity, it is important to take a number of important steps aimed at both harmonizing legislation and improving the adaptation of the accounting system, including analytical and statistical, to modern requirements and challenges in electronic commerce. Purpose. The purpose of the article is to carry out a critical analysis of the specifics and identify accounting and taxation problems in the digital economy in terms of electronic commerce as a component of the foreign economic activity of modern business entities and to formulate recommendations for overcoming them. Results. Based on the analysis of statistical indicators characterizing electronic commerce in general and in the field of foreign economic activity in particular, the importance of introducing accounting and tax innovations is substantiated. The most important problematic issues and specifics of accounting and taxation of transactions carried out in the implementation of international electronic trade have been identified. Ways to solve the problems of accounting and taxation of electronic commerce in foreign economic activity have been substantiated by improving: the classification of electronic services; the approach to recognizing income from their provision; the reflection of transactions on detailed analytical accounts that take into account the identification of the place of supply of such services; systems for documentary confirmation of the place of consumption, etc. Conclusions. As a result of the study, the main problematic issues have been identified and possible ways to solve them have been substantiated. However, given the significant diversity of existing unresolved issues, an important direction of scientific research in the future is the formation of a single improved methodology for accounting and taxation of electronic commerce based on standardization, development of analytics and increased controllability.

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