Features of taxation of business entities in the IT-industry

This article investigated the current order of taxation of business entities of IT-industry. It was presented the scheme of taxation of business entities in IT-industry, depending on their role: taxpayers or tax agents. According to certain criteria it was made a comparison of different systems of taxation, which can be used by business entities of IT-industry. It was considered f number of existing schemes in the structure of the tax system, which reflect the possible variants of business activities in IT-industry, besides that the introduction of new projects aimed at the tax regulation of IT-industry was carried out. The possible variants of taxation for value added tax on transactions for the supply of software products and services in IT-companies was presented. Аn informative guide of the rules of taxation for value added tax on transactions for the supply of software products and ІТ-services was proposed.