Bulletin of Taras Shevchenko National University of Kyiv. Economics.

7

Authors: Т. Zatonatska, Doctor of Sciences, Associate Professor, О. Melnychuk, PhD student Taras Shevchenko National University of Kyiv, Кyiv, Ukraine

The article carried out with complex overview of tax regulation approaches of e-Commerce market, the features of international practices of taxation are revealed, in particular, EU countries, USA, China, etc. The nature and characteristics of e-Commerce market tax regulation is also revealed by international organizations, in particular, the OECD .It is provided with the best practices of leading countries in the sphere of eCommerce market tax regulation and those which are the most appropriate for implementation in Ukraine are singled out. Based on experience of EU countries, USA and China the necessity of improving tax system is justified. It is provided with recommendations of tax regulation improvement in respect of a such groups of e-Commerce market subjects as "Producers" and "Intermediaries". Moreover it is determined with the most priority recommendations for implementation, in particular, tax-free period for hosting providers, the exemption of income tax for Internet retail trade enterprises and increase the maximum level of duty-free import of goods to Ukraine. Expected predicted effects are provided from implementation of such measures, the main of which are legalization, increasing the number of employees, attracting the world leaders of e-Commerce market to the domestic market, innovation incentives for market development and the intensification of cross-border trade.

9

Authors: A.Snetkova, PhD student Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

The article discusses the economic nature of the investment and summarizes the theoretical approaches to the interpretation of the essence of the concept of "investment" as an economic category. A comparative analysis of the existing definitions carries out on the basis of a critical study of foreign and domestic researchers theories, shows their inseparable relationship with the capital. The question of investments at the macro and micro levels to implement them. Formulated author detailed definition of the category "investment".

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Authors: O. Zhylinska, Doctor of Science (Economics) Taras Shevchenko National University of Kyiv, Кyiv, Ukraine

This paper proposes new methodological approaches in the study of development problems of scientific and technical activities in the information society. The essence and economic nature of development scientific and technical activities' from the standpoint of methodological collectivism are disclosed, a new phenomenon intensification of development scientific and technical activities by forming the global networks of scientific and technical knowledge users that provides sharing of the burden of transformation and transaction costs as generation as well as economic implementation of research and technical knowledge across the globe are showed. This study outlines the complementary effects in intensify development of scientific and technological activities components: research and development (R&D), training of scientific personnel, provision of scientific and technical services, which generates of world market's complementary goods, being world market of educational services of scientific and technical information, industrial properties, high technology products, venture capital investments and stock market.