The article considers the issues of the definition of "electronic Commerce" and its place in creation of tax base as a sector of the economy, a model of e-Commerce with the definition of their characteristics. On the basis of the classification of the main types of e-Commerce we identify income-generating models. From the point of view of taxation in considered model of e-Commerce we’ve identified the characteristics that distinguish it from normal trade. We point out the objective conditions for turning an insignificant revenue of economic activity in one of the main sectors of the economy, that can become a significant source of tax revenue to government treasury in the future or threat to the fiscal interests of the States.
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