{"id":"https://openalex.org/W4394826656","doi":"https://doi.org/10.32983/2222-4459-2024-1-258-266","title":"Accounting and Taxation in Internet Business: Development Prospects and Challenges","display_name":"Accounting and Taxation in Internet Business: Development Prospects and Challenges","publication_year":2024,"publication_date":"2024-01-01","ids":{"openalex":"https://openalex.org/W4394826656","doi":"https://doi.org/10.32983/2222-4459-2024-1-258-266"},"language":"en","primary_location":{"id":"doi:10.32983/2222-4459-2024-1-258-266","doi":"https://doi.org/10.32983/2222-4459-2024-1-258-266","is_oa":true,"landing_page_url":"https://doi.org/10.32983/2222-4459-2024-1-258-266","pdf_url":"https://doi.org/10.32983/2222-4459-2024-1-258-266","source":{"id":"https://openalex.org/S4210172087","display_name":"Business Inform","issn_l":"2222-4459","issn":["2222-4459","2311-116X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321338","host_organization_name":"Research Centre of Industrial Problems of Development of NAS of Ukraine","host_organization_lineage":["https://openalex.org/P4310321338"],"host_organization_lineage_names":["Research Centre of Industrial Problems of Development of NAS of Ukraine"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business Inform","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.32983/2222-4459-2024-1-258-266","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068843837","display_name":"Valentyna M. Panasyuk","orcid":"https://orcid.org/0000-0002-5133-6431","observed_orcids":["https://orcid.org/0000-0002-5133-6431"]},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Valentyna M. Panasyuk","raw_affiliation_strings":["(Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","(Economics), Associate Professor, Associate Professor, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","(Economics), Professor, Professor, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","-\u043c\u0430\u0433\u0430\u0437\u0438\u043d, \u0446\u0438\u0444\u0440\u043e\u0432\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430, \u0434\u043e\u043c\u0435\u043d, \u0445\u043e\u0441\u0442\u0438\u043d\u0433,","\u0417\u0430\u0445\u0456\u0434\u043d\u043e\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e-\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 (\u0432\u0443\u043b. \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430, 11, \u0422\u0435\u0440\u043d\u043e\u043f\u0456\u043b\u044c, 46009, \u0423\u043a\u0440\u0430\u0457\u043d\u0430","\u0434\u043e\u043a\u0442\u043e\u0440 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445 \u043d\u0430\u0443\u043a, \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440, \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440 \u043a\u0430\u0444\u0435\u0434\u0440\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f,","\u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0456 \u043f\u043b\u0430\u0442\u0435\u0436\u0456, \u0432\u0435\u0431\u0441\u0430\u0439\u0442, \u0420\u0420\u041e"],"raw_orcid":"https://orcid.org/0000-0002-5133-6431","affiliations":[{"raw_affiliation_string":"(Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"(Economics), Associate Professor, Associate Professor, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"(Economics), Professor, Professor, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"-\u043c\u0430\u0433\u0430\u0437\u0438\u043d, \u0446\u0438\u0444\u0440\u043e\u0432\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430, \u0434\u043e\u043c\u0435\u043d, \u0445\u043e\u0441\u0442\u0438\u043d\u0433,","institution_ids":[]},{"raw_affiliation_string":"\u0417\u0430\u0445\u0456\u0434\u043d\u043e\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e-\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 (\u0432\u0443\u043b. \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430, 11, \u0422\u0435\u0440\u043d\u043e\u043f\u0456\u043b\u044c, 46009, \u0423\u043a\u0440\u0430\u0457\u043d\u0430","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"\u0434\u043e\u043a\u0442\u043e\u0440 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445 \u043d\u0430\u0443\u043a, \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440, \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440 \u043a\u0430\u0444\u0435\u0434\u0440\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f,","institution_ids":[]},{"raw_affiliation_string":"\u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0456 \u043f\u043b\u0430\u0442\u0435\u0436\u0456, \u0432\u0435\u0431\u0441\u0430\u0439\u0442, \u0420\u0420\u041e","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5006430976","display_name":"Inna V. Melnychuk","orcid":"https://orcid.org/0000-0001-8738-3371","observed_orcids":["https://orcid.org/0000-0001-8738-3371"]},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":true,"raw_author_name":"Inna V. Melnychuk","raw_affiliation_strings":["PhD (Economics) , Associate Professor , Associate Professor , West Ukrainian National University ( 11 Lvivska Str. , 46009 , Ukraine","(Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","(Economics), Associate Professor, Associate Professor, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","(Economics), Professor, Professor, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","-\u043c\u0430\u0433\u0430\u0437\u0438\u043d, \u0446\u0438\u0444\u0440\u043e\u0432\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430, \u0434\u043e\u043c\u0435\u043d, \u0445\u043e\u0441\u0442\u0438\u043d\u0433,","\u0417\u0430\u0445\u0456\u0434\u043d\u043e\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e-\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 (\u0432\u0443\u043b. \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430, 11, \u0422\u0435\u0440\u043d\u043e\u043f\u0456\u043b\u044c, 46009, \u0423\u043a\u0440\u0430\u0457\u043d\u0430","\u0434\u043e\u043a\u0442\u043e\u0440 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445 \u043d\u0430\u0443\u043a, \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440, \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440 \u043a\u0430\u0444\u0435\u0434\u0440\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f,","\u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0456 \u043f\u043b\u0430\u0442\u0435\u0436\u0456, \u0432\u0435\u0431\u0441\u0430\u0439\u0442, \u0420\u0420\u041e"],"raw_orcid":"https://orcid.org/0000-0001-8738-3371","affiliations":[{"raw_affiliation_string":"PhD (Economics) , Associate Professor , Associate Professor , West Ukrainian National University ( 11 Lvivska Str. , 46009 , Ukraine","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"(Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"(Economics), Associate Professor, Associate Professor, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"(Economics), Professor, Professor, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"-\u043c\u0430\u0433\u0430\u0437\u0438\u043d, \u0446\u0438\u0444\u0440\u043e\u0432\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430, \u0434\u043e\u043c\u0435\u043d, \u0445\u043e\u0441\u0442\u0438\u043d\u0433,","institution_ids":[]},{"raw_affiliation_string":"\u0417\u0430\u0445\u0456\u0434\u043d\u043e\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e-\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 (\u0432\u0443\u043b. \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430, 11, \u0422\u0435\u0440\u043d\u043e\u043f\u0456\u043b\u044c, 46009, \u0423\u043a\u0440\u0430\u0457\u043d\u0430","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"\u0434\u043e\u043a\u0442\u043e\u0440 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445 \u043d\u0430\u0443\u043a, \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440, \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440 \u043a\u0430\u0444\u0435\u0434\u0440\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f,","institution_ids":[]},{"raw_affiliation_string":"\u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0456 \u043f\u043b\u0430\u0442\u0435\u0436\u0456, \u0432\u0435\u0431\u0441\u0430\u0439\u0442, \u0420\u0420\u041e","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5083717719","display_name":"Iryna Ometsinska","orcid":"https://orcid.org/0000-0001-6000-6904","observed_orcids":["https://orcid.org/0000-0001-6000-6904"]},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Iryna Ya. Ometsinska","raw_affiliation_strings":["(Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","(Economics), Associate Professor, Associate Professor, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","(Economics), Professor, Professor, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","-\u043c\u0430\u0433\u0430\u0437\u0438\u043d, \u0446\u0438\u0444\u0440\u043e\u0432\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430, \u0434\u043e\u043c\u0435\u043d, \u0445\u043e\u0441\u0442\u0438\u043d\u0433,","\u0417\u0430\u0445\u0456\u0434\u043d\u043e\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e-\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 (\u0432\u0443\u043b. \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430, 11, \u0422\u0435\u0440\u043d\u043e\u043f\u0456\u043b\u044c, 46009, \u0423\u043a\u0440\u0430\u0457\u043d\u0430","\u0434\u043e\u043a\u0442\u043e\u0440 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445 \u043d\u0430\u0443\u043a, \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440, \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440 \u043a\u0430\u0444\u0435\u0434\u0440\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f,","\u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0456 \u043f\u043b\u0430\u0442\u0435\u0436\u0456, \u0432\u0435\u0431\u0441\u0430\u0439\u0442, \u0420\u0420\u041e"],"raw_orcid":"https://orcid.org/0000-0001-6000-6904","affiliations":[{"raw_affiliation_string":"(Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"(Economics), Associate Professor, Associate Professor, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"(Economics), Professor, Professor, West Ukrainian National University (11 Lvivska Str., 46009, Ukraine","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"-\u043c\u0430\u0433\u0430\u0437\u0438\u043d, \u0446\u0438\u0444\u0440\u043e\u0432\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430, \u0434\u043e\u043c\u0435\u043d, \u0445\u043e\u0441\u0442\u0438\u043d\u0433,","institution_ids":[]},{"raw_affiliation_string":"\u0417\u0430\u0445\u0456\u0434\u043d\u043e\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e-\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 (\u0432\u0443\u043b. \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430, 11, \u0422\u0435\u0440\u043d\u043e\u043f\u0456\u043b\u044c, 46009, \u0423\u043a\u0440\u0430\u0457\u043d\u0430","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"\u0434\u043e\u043a\u0442\u043e\u0440 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445 \u043d\u0430\u0443\u043a, \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440, \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440 \u043a\u0430\u0444\u0435\u0434\u0440\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f,","institution_ids":[]},{"raw_affiliation_string":"\u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0456 \u043f\u043b\u0430\u0442\u0435\u0436\u0456, \u0432\u0435\u0431\u0441\u0430\u0439\u0442, \u0420\u0420\u041e","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5006430976"],"corresponding_institution_ids":["https://openalex.org/I160977438"],"apc_list":{"value":500,"currency":"UAH","value_usd":null},"apc_paid":null,"fwci":6.9764,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.97197458,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"1","issue":"552","first_page":"258","last_page":"266"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.22339999675750732,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.22339999675750732,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.1889999955892563,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13475","display_name":"Digital Transformation in Law","score":0.17870000004768372,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/e-commerce-taxation","display_name":"e-commerce taxation","score":0.9440000057220459},{"id":"https://openalex.org/keywords/e-commerce","display_name":"e-commerce","score":0.878000020980835},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.8889999985694885},{"id":"https://openalex.org/keywords/online-payment-methods","display_name":"online payment methods","score":0.6019999980926514},{"id":"https://openalex.org/keywords/website-development-costs","display_name":"website development costs","score":0.7870000004768372},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.7269999980926514},{"id":"https://openalex.org/keywords/cash-registers","display_name":"cash registers","score":0.5979999899864197},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.7519999742507935},{"id":"https://openalex.org/keywords/income-recognition","display_name":"income recognition","score":0.4779999852180481},{"id":"https://openalex.org/keywords/cost-of-goods-sold","display_name":"cost of goods sold","score":0.3610000014305115}],"concepts":[{"id":"https://openalex.org/C110875604","wikidata":"https://www.wikidata.org/wiki/Q75","display_name":"The Internet","level":2,"score":0.5930496454238892},{"id":"https://openalex.org/C187452473","wikidata":"https://www.wikidata.org/wiki/Q2897903","display_name":"Goods and services","level":2,"score":0.5197943449020386},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.4890366494655609},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.48474690318107605},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.472678005695343},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.4589788019657135},{"id":"https://openalex.org/C4216890","wikidata":"https://www.wikidata.org/wiki/Q815823","display_name":"Business model","level":2,"score":0.4453071653842926},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3998594880104065},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34877249598503113},{"id":"https://openalex.org/C54750564","wikidata":"https://www.wikidata.org/wiki/Q26643","display_name":"Commerce","level":1,"score":0.33344918489456177},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3046001195907593},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27501848340034485},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.14596453309059143},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.1342577338218689},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.32983/2222-4459-2024-1-258-266","doi":"https://doi.org/10.32983/2222-4459-2024-1-258-266","is_oa":true,"landing_page_url":"https://doi.org/10.32983/2222-4459-2024-1-258-266","pdf_url":"https://doi.org/10.32983/2222-4459-2024-1-258-266","source":{"id":"https://openalex.org/S4210172087","display_name":"Business Inform","issn_l":"2222-4459","issn":["2222-4459","2311-116X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321338","host_organization_name":"Research Centre of Industrial Problems of Development of NAS of Ukraine","host_organization_lineage":["https://openalex.org/P4310321338"],"host_organization_lineage_names":["Research Centre of Industrial Problems of Development of NAS of Ukraine"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business Inform","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:442accfa196645c181bfed2eb7b2a200","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/442accfa196645c181bfed2eb7b2a200","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"B\u00ecznes Inform, Vol 1, Iss 552, Pp 258-266 (2024)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.32983/2222-4459-2024-1-258-266","doi":"https://doi.org/10.32983/2222-4459-2024-1-258-266","is_oa":true,"landing_page_url":"https://doi.org/10.32983/2222-4459-2024-1-258-266","pdf_url":"https://doi.org/10.32983/2222-4459-2024-1-258-266","source":{"id":"https://openalex.org/S4210172087","display_name":"Business Inform","issn_l":"2222-4459","issn":["2222-4459","2311-116X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321338","host_organization_name":"Research Centre of Industrial Problems of Development of NAS of Ukraine","host_organization_lineage":["https://openalex.org/P4310321338"],"host_organization_lineage_names":["Research Centre of Industrial Problems of Development of NAS of Ukraine"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business Inform","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4394826656.pdf","grobid_xml":"https://content.openalex.org/works/W4394826656.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W2995244933","https://openalex.org/W3145567643","https://openalex.org/W4362652934"],"related_works":["https://openalex.org/W4408034824","https://openalex.org/W2791662696","https://openalex.org/W4385374945","https://openalex.org/W2948318792","https://openalex.org/W6913171850","https://openalex.org/W7140094401","https://openalex.org/W4412873794","https://openalex.org/W2339856631","https://openalex.org/W2522713703","https://openalex.org/W194707412"],"abstract_inverted_index":{"Complex":[0],"economic":[1],"relationships":[2],"have":[3,325],"a":[4,229,234],"significant":[5],"impact":[6,118],"on":[7,122,190],"consumer":[8],"opportunities.":[9],"When":[10],"using":[11],"the":[12,18,24,34,38,43,60,66,77,84,97,104,131,138,143,150,155,164,170,174,191,219,226,231,237,250,256,267,278,333,341],"services":[13,241],"of":[14,20,40,62,70,86,106,108,119,134,137,142,146,152,157,159,176,183,208,216,222,228,233,239,253,258,272,280,312,317,335,343],"enterprises":[15],"operating":[16],"in":[17,113,149,163,173,218,249,283,287,294,304,332,349],"field":[19,175,334],"e-commerce,":[21,288],"buyers":[22],"get":[23],"opportunity":[25,35],"to":[26,36,50,96,103,225,247,265,300,320],"save":[27,51],"money":[28],"through":[29],"more":[30],"affordable":[31],"prices":[32],"and":[33,72,82,110,124,161,193,201,236,261,264,315],"compare":[37],"cost":[39,220,252],"goods,":[41,87],"choosing":[42],"most":[44,67],"profitable":[45],"ones.":[46],"This":[47],"allows":[48],"them":[49],"time":[52],"as":[53,55,180,270,289,291],"well,":[54],"they":[56,338],"can":[57,329],"shop":[58],"from":[59],"comfort":[61],"their":[63],"homes,":[64],"choose":[65],"convenient":[68],"method":[69],"payment":[71,209],"delivery.":[73],"The":[74,99,117,214,275,309],"Internet":[75,115,147,192],"opens":[76],"market,":[78],"expands":[79],"its":[80],"geography":[81],"increases":[83],"competition":[85],"does":[88],"not":[89,298],"set":[90],"any":[91],"restrictions":[92],"except":[93],"for":[94,187,195,210,277,340,346],"access":[95],"network.":[98],"article":[100],"is":[101,126,167,178,204,245,297],"devoted":[102],"analysis":[105],"features":[107],"accounting":[109,123,194,316],"taxation":[111,125,158,331],"system":[112],"modern":[114],"business.":[116],"digital":[120],"transformation":[121],"considered,":[127],"taking":[128],"into":[129],"account":[130],"dynamic":[132],"nature":[133],"this":[135],"sector":[136],"economy.":[139],"An":[140,185],"overview":[141],"current":[144],"challenges":[145],"business":[148,285],"context":[151],"accounting,":[153],"including":[154],"issues":[156],"e-commerce":[160,321,336],"activities":[162],"online":[165,305],"environment,":[166],"proposed.":[168],"In":[169],"article,":[171],"trade":[172,189],"e-business":[177],"considered":[179],"an":[181],"object":[182],"accounting.":[184],"algorithm":[186],"conducting":[188,284],"settlements":[196],"with":[197],"buyers,":[198],"determining":[199],"income":[200],"financial":[202],"result":[203],"provided.":[205],"Modern":[206],"methods":[207,215],"goods":[211],"are":[212,242,307,322],"outlined.":[213],"reflection":[217],"structure":[221],"operations":[223],"related":[224,319],"creation":[227],"website,":[230],"use":[232,279,301],"domain":[235,262],"receipt":[238],"hosting":[240,268],"analyzed.":[243],"It":[244],"proposed":[246],"include":[248],"initial":[251],"intangible":[254],"assets":[255],"costs":[257],"website":[259],"development":[260],"prolongation,":[263],"reflect":[266],"operation":[269],"part":[271],"sales":[273],"costs.":[274],"rules":[276],"cash":[281,302],"registers":[282,303],"transactions":[286,318],"well":[290],"individual":[292],"cases":[293],"which":[295],"it":[296],"necessary":[299],"stores,":[306],"considered.":[308],"problematic":[310],"aspects":[311],"normative":[313],"regulation":[314],"highlighted.":[323],"Recommendations":[324],"been":[326],"developed":[327],"that":[328],"improve":[330],"\u2013":[337],"provide":[339],"improvement":[342],"tax":[344],"administration":[345],"entities":[347],"engaged":[348],"e-business.":[350]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-04-16T00:00:00"}