Digital economy and the reform of the Romanian tax system

Iulia Butnaru and Iulian Viorel Brasoveanu ()
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Iulia Butnaru: Bucharest University of Economic Studies, Romania

Theoretical and Applied Economics, 2014, vol. XXI, issue Special, 104-112

Abstract: Considering the effect of the 2008 economic crises, many countries try to protect their national tax bases against erosion through tax planning. However, this target is quite difficult to be achieved taking into account the change in the company’s business models in order to deal with the current economic realities. As a fact, the adaptability of the current tax law to the economic realities is a question that may frequently rise. The present research addresses the problem of digital economy, its business models and the integration of it into the Romanian tax regulations. Several business tax reform- recommendations are proposed for this area as they have not yet been implemented into the Romanian regulation framework.

Keywords: digital economy; business models; tax reform- recommendations; double taxation. (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:xxi:y:2014:i:special:p:104-112

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