Актуальные проблемы учета, контроля и налогообложения трансграничной электронной торговли

Abstract

The article presents the results of a study of current problems of accounting, control, and taxation of cross-border electronic trade, which is the most promising form of international cooperation in the context of digitalization of the economy, one of the key tools for increasing the efficiency and scale of foreign trade, and a significant source of budget revenues for most countries around the world. Its main themes include clarifying the conceptual framework, defining the concept of cross-border e-commerce in relation to similar terms, assessing its role and significance, current state and development prospects, identifying current problems in accounting, control, and taxation, and finding solutions to these problems in the context of globalization and integration processes. The theoretical and practical significance of the research results lies in the author's analytical review of various points of view on the conceptual framework and the formulation of their own definition of cross-border e-commerce, highlighting the most pressing issues in the field of research, and proposing measures to address existing shortcomings and enhance the effectiveness of legal, organizational, methodological, and practical tools for implementing modern accounting, control, and taxation systems for cross-border transactions. CZU: [657.4:004.78]:[339.543.66+339.56.055](470+571]