Current Problems of the Personal Taxation Related to Online Incomes

The work is a study of the current taxation of self-employed persons operating on the Internet. The development of electronic commerce with the gradual deployment of social networks and other electronic resources into life cannot but affect the civil-law relations of individuals. The emergence of new activities that are on the verge between labor and entrepreneurial activity, pushed the state to introduce new mechanisms for regulating both civil and tax laws. The paper analyzes the legal status of "self-employed", defines "e-commerce" and "self-employed, receiving income on the Internet." It also analyzes the current taxation of self-employed in the context of the application of the new law on tax on professional income. For comparison, the taxation procedures of the electronic self-employment in Germany and the USA were studied. In the end, the problems and prospects of applying professional income tax were investigated. The main conclusions of the work are the disadvantages of leaving the shadow sector of the economy, also caused by the distrust of self-employed, receiving income on the Internet, to public authorities. There are also some recommendations for improving the efficiency of self-employed out of the shade.