Проблемні питання оподаткування цифрових послуг у сфері електронної комерції

The purpose of the article is to analyze the current state of the e-commerce market, to clarify the feasibility of introducing taxation of digital services, as well as to develop practical measures to support e-commerce market players in the deepening economic crisis. Scientific novelty. The article analyzes the current state of the e-commerce market in the deepening economic crisis in Ukraine and the world. An analysis of the proposals of the Organization for Economic Cooperation and Development, as well as the recommendations of the United Nations for governments  on increasing attention to tax and fiscal policies in a crisis to support their sustainable development and taxation in the future. The considered expediency of introducing a tax on digital services (Digital Services Tax) in the field of e-commerce on the example of individual member states of the European Union. Measures to stimulate and support the subjects of this activity in Ukraine are proposed. Conclusions. The study found that the deepening economic crisis due to the pandemic caused by the coronavirus COVID-19 has led to a significant economic downturn. Many companies have suffered significant financial losses and need government support. As a result of the introduction of strict quarantine measures, consumers and business representatives have refocused on buying (selling) goods (works, services) online, therefore, the field of e-commerce was able to withstand the crisis with dignity. It is noted that the member states of the European Union are developing sound approaches to the legal regulation and taxation of this market segment. The introduction of taxation of digital services in the field of e-commerce should be based on a single approach, which should be developed on the basis of international dialogue. It has been found that the introduction of Digital Services Tax by individual countries is impractical, as it will distort competition between countries. In order to resolve issues related to the taxation of digital services in the field of e-commerce in Ukraine, it is proposed to focus on the following areas: 1) VAT taxation of electronic services provided by non-residents; 2) continuation and expansion of implemented anti-BEPS measures; 3) development and implementation of an online early warning system of bankruptcy.