Abstract:
The article is devoted to the topic relevant in the context of the development of civil society institutions and digitalization. The social focus of the digital economy (DE) involves taking into account the interests not only of business representatives but, above all, of the most numerous and least protected participants in such an economy – citizens-consumers and small entrepreneurs/businesses. Such direction should be provided by the state, as envisaged by the Constitution of Ukraine, and the key tool is the legislation, which should enshrine the appropriate legal mechanisms. At the same time, the analysis of current regulations on the regulation of relations in the field of DE, and the practice of their application, shows their insufficient effectiveness due to the defects (the presence of collisions, gaps, obsolete norms, lack of unified terminology; a large number regulatory acts of different legal force, which is becoming more difficult to navigate, etc.). General trends in the regulation of relations in the field of DE, and particularities regarding certain processes (self-regulation and adaptation of Ukrainian legislation to EU law), in certain areas (electronic financial services for insurance) and in relation to certain resources (electronic tax registers) are revealed. Ways to improve the Ukrainian legislation are proposed to enhance the effectiveness of the legislation governing relations in the field of DE, its transparency in terms of social orientation and, first of all, to take into account the interests and protection of the rights of the most vulnerable participants in such relations, strengthening the fight against corruption. Emphasis is placed on the expediency of codifying such legislation in order to establish common rules and to take account of the specifics in certain areas of DE by adopting special acts
