Tax Alternatives to Implement the Tax Capacity of Internet Activity in Ukraine

In an article carried out examination of theoretical bases of internet – activities and defined the specifics of its taxation. The study found that the Internet is one of the most perspective activities, in the work revealed that Internet activity can become a significant source of filling the budget. In a study it is made by analysis of changes to market Internet activity and its fiscal capacity. The authors justify that the role of taxes in the national economic security repeatedly increases, the need to study the process of increasing the level of security of the tax as one of the main components. Based on the study of foreign experience, the authors recommend a post on Web sites of the subjects of Internet activity a distinctive sign (so-called «tags trust»). The authors found major flaws in the taxation of Internet activity and determined the main directions of improving its taxation as one of the elements ensuring tax security of the State.