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The article examines the features of formation and calculation of transaction costs of taxation in the
modern digital economy of Ukraine. Transaction costs arising in the result of carrying out state tax and
foreign policy, managing administrative barriers aimed at environmental protection by the state or
international organizations, quality control, promotion of development of the strategically important
sectors of the economy, protection of domestic producers are of the regulatory nature. The above
measures allow to observe the activity of economic entities, and to prevent their inconsistency with
standards. In particular, the legislation on quality control determines the selection of companies that
manufacture products under the necessary conditions, and relevant standards and causes restrictions of
the access for business entities that do not meet the quality standards. Presents the results of the study
of the basic communication models for digital platform formation, peculiar properties of electronic
commerce through computer networks in Ukraine, indicators of transaction costs in the economy of
Ukraine and regression model of the dependence of tax revenues on transaction costs have been
analyzed.
International Congress on 3D Printing (Additive Manufacturing) Technologies and Digital Industry
3D-PTC2019
Kriuchkova N.M.