SOME SPECIFIC ASPECTS OF DOCUMENTING, ACCOUNTING AND TAXING THE ACTIVITY OF AN ELECTRONIC SHOP

Authors

Keywords
e-commerce; e-shop; accounting and taxation aspects

Abstract
Rapid advancements in technologies affect all aspects of human activity. Their impact is especially strong on commerce. The popularity of electronic commerce among customers has been growing since mobile devices and the Internet have made the shopping experience easier and faster. On the other hand, e-commerce provides a larger customer base to retailers, since clients are no longer restricted to the location of a physical shop. It also offers better advertising and marketing opportunities. Another advantage is the lack of conventional working hours.

The paper aims at systematizing the major opportunities and regulatory requirements related to starting an online shop. It also answers some of the questions most frequently asked by economic agents and presents the main requirements that they need to meet before starting an online shop. Special attention is paid to some specific moments in terms of documenting, accounting and taxing the activity of an online shop.

JEL: K 230, L 810, M 130, M 410, M 480
Pages: 14

To view the full text of the article click on the relevant button below.

More titles

  • THE USE OF SOCIAL MEDIA AS AN EFFECTIVE TOOL FOR OBTAINING SUSTAINABLE COMPETITIVE ADVANTAGE

    Achieving a sustainable competitive advantage depends on the innovations which are largely dependent on the online marketing that initiates the use of social networks which enable the improvement of long-term relationships of the company and the focus on the particular target group. Their best results are achieved as a result of the creativity and ...

  • A PRACTICAL APPROACH FOR INTEGRATING HETEROGENEOUS SYSTEMS

    The adoption of cloud computing is a major requirement for expanding a conventional business into an electronic one. In order to benefit fully from the advantages of cloud computing, companies need to have their business applications redesigned, yet this requires substantial financial, human and time resources which even the largest enterprises ...

  • THE IMPACT OF TECHNOLOGICAL ENTREPRENEURSHIP ON ACHIEVING HUMAN DEVELOPMENT IN THE EGYPTIAN CHEMICAL COMPANIES

    Purpose: The main objective of the research is achieving human development in Egyptian chemical companies, increasing the rate of productivity and technological development through the strategic impact of technological entrepreneurship and building authority in the business world at local, regional and global level. Practical implications: The ...