The monograph describes the features of the existing mechanism of tax regulation of entrepreneurial activity on the Internet. Analyzes the foreign experience of taxation of income received as a result of conducting electronic entrepreneurship. The study of problems associated with the inability to conduct effective tax control on the Internet is carried out. The use of an improved mechanism of taxation of e-commerce participants, based on indirect assessments of entrepreneurs' income, is proposed to increase the collection of tax payments. The authors have formulated the principles of commercial websites, on the basis of which the authors have developed the effective tax control system that allows to take into account the peculiarities of doing business on the Internet.The monograph is intended for employees of tax authorities, specialists in the field of electronic commerce, scientists and teachers who study the problems of the modern tax system.