Transaction costs of taxation in Ukraine digital economy: theoretical and applied aspects
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Дата
2019
Науковий керівник
Укладач
Редактор
Назва журналу
ISSN
E-ISSN
Назва тому
Видавець
Анотація
The article examines the features of formation and calculation of transaction costs of taxation in the modern digital economy of Ukraine. Transaction costs arising in the result of carrying out state tax and foreign policy, managing administrative barriers aimed at environmental protection by the state or international organizations, quality control, promotion of development of the strategically important sectors of the economy, protection of domestic producers are of the regulatory nature. The above measures allow to observe the activity of economic entities, and to prevent their inconsistency with standards. In particular, the legislation on quality control determines the selection of companies that manufacture products under the necessary conditions, and relevant standards and causes restrictions of the access for business entities that do not meet the quality standards. Presents the results of the study of the basic communication models for digital platform formation, peculiar properties of electronic commerce through computer networks in Ukraine, indicators of transaction costs in the economy of Ukraine and regression model of the dependence of tax revenues on transaction costs have been analyzed.
Опис
Ключові слова
Transaction costs (TC), methods for assessing TC, TC of taxation, optimization of TC, TC of taxation in digital economy
Бібліографічний опис
4th International Congress on 3D Printing (Additive Manufacturing) Technologies and Digital Industry 2019 11-14 APRIL 2019" Editorial Board: Dr. Kerim ÇETINKAYA, Dr. Burhan DUMAN, Dr. Koray ÖZSOY, Dr. Kıyas KAYAALP, Dr. Okan ORAL, Dr. Murat AYDIN. - Antalya / TÜRKİYE. – 2019.