1. | Brandas, C., Megan, O., Graciunescu, M. (2013). Study on the Impact of E-Commerce on Tax and Accounting Activities. World Applied Sciences Journal, August, 534–539. |
2. | Czaplewski, M. (2016). E-commerce in Poland and Denmark – comparative analysis and development trends. The Business and Management Review, 5 (7), 399–403. |
3. | European Commission (2018). EC Press relies 18 January 2018, VAT: More flexibility on VAT rates, less red tape for small businesses.Retrieved from: http://europa.eu/rapid/pressrelease_IP-18-185_en.htm?2nd-language=fr (20.01.2018). |
4. | Ecommerce Europe (2017). European ecommerce report 2017. Retrieved from: https://www.ecommerce-europe.eu/research/ecommerce-europe-reports (1.01.2018). |
5. | Ecommerce foundation (2016). Global B2C E-commerce Report. Retrieved from: https://www.ecommercewiki.org/wikis/www.ecommercewiki.org/images/5/56/Global_B2 C_Ecommerce_Report_2016.pdf (1.01.2018). |
6. | Ecommerce guide (2017). What is e-commerce. Retrieved from: https://ecommerceguide.com/guides/what-is-ecommerce/ (1.01.2018). |
7. | EUR-Lex (2006). Council Directive 2006/112/EC on the common system of value added tax. Retrieved from: http://eur-lex.europa.eu/legal-content/en/ALL/?uri=CELEX:32006L0112 (1.01.2018). |
8. | EUR-Lex (2013). Directive 2013/34/EU on annual and consolidated financial statements and related reports. Retrieved from: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri= CELEX:32013L0034 (1.01.2018). |
9. | EUR-Lex (2014). Regulation 537/2014 on specific requirements regarding statutory audit of public-interest entities. Retrieved from: http://eur-lex.europa.eu/legal-content/EN/TXT/? uri=CELEX:32014R0537 (1.01.2018). |
10. | European Commission (2017). Final report on the E-commerce Sector Inquiry. Retrieved from: http://ec.europa.eu/competition/antitrust/sector_inquiry_final_report_en.pdf (1.01.2018). |
11. | Eurostat (2017). E-commerce statistics. Retrieved from: http://ec.europa.eu/eurostat/statisticsexplained/index.php/E-commerce_statistics (1.01.2018). |
12. | Eurostat (2015). Statistics on small and medium- sized enterprises. Retrieved from: http://ec.europa.eu/eurostat/statistics-explained/index.php/Statistics_on_small_and_mediumsized_enterprises (1.01.2018). |
13. | Eurostat Statistics Explained (2017). E-commerce statistics for individuals. Retrieved from: http://ec.europa.eu/eurostat/statistics-explained/index.php/E-commerce_statistics_for_indivi duals#.C2.A0 Most_popular_online_purchases:_clothes_and_sports_goods (1.01.2018). |
14. | Gaspareniene, L. Remeikiene, R. (2015). Digital Shadow Economy: a Critical Review of the Literature. Mediterranean Journal of Social Sciences, 6 (6 S5), 402–409. |
15. | Hartmans, A. (2017). Amazon CEO Jeff Bezos is once again the richest person in the world. Retrieved from: http://www.businessinsider.com/amazon-ceo-jeff-bezos-richest-manworld-career-life-story-2017-7?op=1 (1.01.2018). |
16. | Hicks, J. (2004). E-commerce and Its Impact on the Accounting Profession. UNC Greensboro Journal of Student Research in Accounting 1, 1–16. |
17. | Law, J. (2012). Auditing in an e-commerce environment. Retrieved from: http://uwcisa.uwaterloo.ca/Biblio2/Topic/ACC626%20Auditing%20in%20an%20Ecommerce%20Environment%20J%20Law.pdf (1.01.2018). |
18. | Livnat, J. (2012). E-Commerce Companies Characteristics and Unique Accounting Methods. Retrieved from: people.stern.nyu.edu/jlivnat/private/Unique accounting aspects.ppt (1.01.2018). |