Electronic commerce in Ukraine: controversial aspects of legal and regulatory framework
DOI:
https://doi.org/10.35774/visnyk2017.01.119Keywords:
accounting, e-commerce, legal and regulatory frameworkAbstract
The subject matter of the research paper is legal and regulatory framework of electronic commerce in Ukraine. The article systematizes the current laws and regulations which govern business activities of e-commerce enterprises and their accounting policies in order to identify areas for further improvement. The methods of systematization and generalization are used in the research for considering a set of regulatory and legal acts applicable to e-commerce enterprises in Ukraine. The study highlights key points for improving legal and regulatory framework related to e-commerce enterprises. Business activities of e-commerce enterprises and principles of accounting basis are viewed as divided into three levels: level 1 – The Constitution of Ukraine and the Codes of Laws; level 2 – The Laws of Ukraine; level 3 – subordinate legislation. An analysis is carried out to determine regulatory and legal acts related to electronic commerce of each of the above-mentioned levels. It is proposed to make amendments and additions to certain regulatory and legal acts with the aim of eliminating obsolete con- cepts and harmonization of legislation. It is proved that one of the key points for improving e-commerce in Ukraine is bringing the national legislation related to electronic commerce into compliance with EU laws and international standards.
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