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Some Specific Aspects Of Documenting, Accounting And Taxing The Activity Of An Electronic Shop

Author

Listed:
  • Diana Yankova

    (Accounting Firm ‘CLUB 5’ Ltd.)

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.

Suggested Citation

  • Diana Yankova, 2019. "Some Specific Aspects Of Documenting, Accounting And Taxing The Activity Of An Electronic Shop," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 65-78.
    • Handle: RePEc:dat:bmngmt:y:2019:i:2:p:65-78
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    File URL: http://hdl.handle.net/10610/4101
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    More about this item

    Keywords

    e-commerce; e-shop; accounting and taxation aspects;
    All these keywords.

    JEL classification:

    • K - Law and Economics
    • L - Industrial Organization
    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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