Perspectives of taxing an income from digital goods and services’ sales in Ukraine

Author:

Viietska OlesiaORCID,

Publisher

National Academy of Sciences of Ukraine (Co. LTD Ukrinformnauka)

Reference35 articles.

1. 1. OECD (2015). Addressing the Tax Challenges of the Digital Economy. OECD/G20 Base Erosion and Profit Shifting Project. Action 1: 2015 Final Report.

2. Retrieved from https://read.oecd-ilibrary.org/ taxation/addressing-the-tax-challenges-of-the-digital-economy-action-1-2015-final-report_ 9789264241046-en#page1

3. 2. OECD (2019). Addressing the Tax Challenges of the Digitalisation of the Eco¬no-my. OECD/G20 Base Erosion and Profit Shif-ting Project. Public Consultation Document. Retrieved from https://www.oecd.org/tax/ beps/public-consultation-document-addres sing-the-tax-challenges-of-the-digitalisation-of-the-economy.pdf

4. 3. Statista (2018). Advertising markets with the highest major media expenditure growth worldwide between 2018 and 2021. Retrieved from https://www.statista.com

5. 4. Bauer, M. (2018). Digital Companies and Their Fair Share of Taxes: Myths and Misconceptions. RECIPE Occasional Paper. Retrieved from http://ecipe.org/app/uploads/ 2018/02/ECI_18_OccasionalPaper_Taxing_3_2018_LY08.pdf

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