Comerțul electronic: aspecte contabile și fiscale

Abstract

Creating an online store and the importance of electronic commerce today is so great that we could not imagine what would happen if we suddenly could no longer purchase online. On the world market, e-commerce is registering remarkable growth, an important factor being the Covid-19 pandemic, and a large increase in online stores is expected. Resulting from this consideration, it is important to study in more depth the particularities of accounting in electronic commerce, as well as taxation in this field. In the research, I used the following methods: observational research, the study of official documents, the collection, processing and interpretation of information and the synthetic method. Following the research, I have answered some frequently encountered questions in the online trade environment and some proposals to amend the legislation. CZU: [339.1:004.738.5]:[657.4+336.22](478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.43