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Features of Legal Relations in the Field of Digital Services: Legal Realities and Prospects for the Future


Stanislav Pohrebniak, Liydmyla Panova, Ernest Gramatskyy, Liliya Radchenko, Inha Kryvosheyina Yaroslav Mudryi Taras Shevchenko


Vol. 22  No. 1  pp. 300-304


The central feature of a digital society is the presence of a significant volume of digital services. The main research-analytical goal of the work is to identify the characteristic features of digital services, to classify and compare various types of digital services, to study the main levers for the development of digital services, the principal determinants of the observance and implementation of digital rights, to identify the dominant threats regarding the violation of digital rights, to analyze the features of legal relations that arise between the supplier and the consumer of digital technologies, consider the available taxation options for the digital economy. The work uses the following methods and research methods: hermeneutic, forecasting, in particular, extrapolation, analysis and synthesis, comparative. Research results: the definition of the concept of ""digital service"" is given, its main characteristics and types, according to the level of digitalization, the states-leaders are identified, slowing down, promising and problematic, the main triggers of slowing digitalization in some EU countries are investigated, by analyzing the regulatory legal acts of the European Commission on digitalization the strategy of the EU's actions to increase the degree of digitalization was determined, the positive and negative effects of digital services concerning the observance of human rights and freedoms were highlighted, the issue of levying taxes from digital companies was investigated.


digital service, digitalization, digital technologies, digital rights, Internet, legal relations, taxation.