Levytskyi V., Radynskiy S. Legal regulation of internet trade in Ukraine: problems and directions of improvement

DOI: 10.33098/2078-6670.2023.15.27.2.159-166

The purpose of the article is to study the legal regulation of Internet commerce in Ukraine, the development of the e-commerce market, the analysis of the experience of taxation of the income of e-commerce entities, the identification of gaps and the provision of proposals for improving legislation in this area, the possibility of adapting its individual legal norms in Ukraine to international standards.

The methodological basis of the article is the system of general scientific methods of cognition, scientific induction and deduction, the method of comparison, synthesis and abstraction. The article also uses general scientific methods of research and special methods of scientific and legal knowledge: creative-critical, descriptive-analytical, historicism.

Scientific novelty. The directions of the development of e-commerce have been determined, the experience of taxation of the income of Internet trade subjects in the leading countries of the world with the possibility of adapting its individual elements in Ukraine has been analyzed. Attention is focused on the system of priorities of both the world’s leading countries and Ukraine, and the importance of issues of legal regulation of electronic commerce is emphasized. The article is devoted to the problems and directions of improvement of the legal regulation of Internet trade, it is noted that Ukrainian legislation goes far beyond the borders of one country, and therefore it is necessary for the world community to focus on the unification and harmonization of legal norms. This makes it possible to apply a single legal regime regarding the legislative regulation of this sphere of business.

The results. The rapid development of electronic commerce is taken into account, definitions of the main concepts and rules in the field of Internet commerce used by international organizations are given. It is indicated that such normative acts have a framework, advisory nature and are intended for use by states as a basis for the development of national legislation in Internet trade. The article examines the peculiarities of consolidation and unification of legal regulation of Internet trade at the regional and national levels. Ways of implementing legal mechanisms for stimulating and developing the e-commerce system of Ukraine in modern economic conditions are presented.

Practical significance. The active development of the sphere of Internet trade in Ukraine is pointed out and the issue of improving the taxation of income from this sphere is considered, the European experience of taxation of electronic commerce is considered, where the value added tax is the main one. The article examines the legal nature and content of consumer rights protection on the Internet. The main norms that must be observed by the seller of goods are analyzed. The judicial practice of cases in the field of consumer rights protection in Internet trade is considered.

Key words: Internet trade, e-commerce, legal regulation of e-commerce, e-business, social networks, principles of e-commerce taxation, protection of consumer rights, Model Law on e-commerce, Internet technologies.

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