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Karmalita, M. V..
    The category of fairness of a taxpayer and its reflection in law enforcement practice [Текст] / M. V. Karmalita, N. Y. Iakymchuk, L. M. Kasianenko, O. A. Lukashev, H. S. Andrushchenko // Journal of Advanced Research in Law and Economics. - 2019. - Vol. 10, Issue 5. - P. 1452-1458
   Перевод заглавия: Категория справедливости налогоплательщика и ее отражение в правоприменительной практике

УДК	347.73:336.22

ББК Х622.24
РУБ DOI: 10.14505/jarle.v10.5(43).13

Аннотация: Based on the analysis of current trends in the implementation of legal regulation of public relations, the influence of the case law on the development of tax law is illustrated. The purpose of this study is to clarify the role of case law in the formation of the category of taxpayer fairness and accordingly the development of tax law. The concepts and varieties of judicial doctrines, elaborated in the context of balancing private and public interest in taxation, are defined. It is stated that the analysis of the practice of application of tax and legal doctrines indicates the creation of guarantees for the provision of private and public interests in taxation, which are manifested in the inadmissibility of arbitrary approaches to the analysis of case files, evaluation of evidence, the establishment of legally relevant facts, etc. Considerable attention has been paid to the category of taxpayer fairness. Approaches to its understanding in scientific circles as well as its use in law enforcement practice are analyzed.

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Tovkun, L. .
    International experience of e-commerce taxation and its application in Ukraine (legal aspect) [Електронний ресурс] = Experiência internacional de tributação do e-commerce e sua aplicação na Ucrânia (aspecto jurídico) / L. Tovkun, M. Perepelytsia, N. Maryniv, A. Ovcharenko // Revista Juridica Portucalense. - 2023. - No. 34. - P. 92-114. - References : p. 111-114
   Перевод заглавия: Міжнародний досвід оподаткування електронної комерції та його застосування в Україні (правовий аспект)

УДК	347.73:336.22

РУБ DOI: 10.34625/issn.2183-2705(34)2023.ic-05

Аннотация: The relevance of this paper is determined by the fact that e-commerce is one of the elements of the digital market and is fully or partially conducted in the virtual space (the Internet). The main objective of this paper is to cover the content of e-commerce, study the experience of its taxation in leading countries of the world with the possibility of adapting it in Ukraine, as well as provide proposals for improving the e-commerce taxation system in Ukraine. The following methods used to study this subject can be distinguished: dialectical method, legal cognitive method, comparative legal method, formal legal method, historical method, hermeneutical method, structural and functional method, etc. In the course of the study, the content of e-commerce was considered, the international legal and national regulatory framework for its regulation was determined, the international experience of implementing e-commerce was studied, and attention was focused on the features of taxation of e-commerce entities. The provisions that are enshrined in this paper are of practical value primarily for legal entities and individual entrepreneurs who carry out their activities in the field of e-commerce, for competent state bodies that will prepare draft amendments and additions to tax legislation.

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