Business Digitalization, a Challenge for Taxation

Robert-Aurelian Șova and Adriana Florina Popa
Additional contact information
Robert-Aurelian Șova: Bucharest University of Economic Studies
Adriana Florina Popa: Bucharest University of Economic Studies

CECCAR Business Review, 2021, vol. 2, issue 10, 29-34

Abstract: The pandemic has accelerated the existing trends, of which digitalization particularly stood out, a growing number of persons and companies operating in the online environment, and has emphasized the issues related to the current taxation system of the companies. These trends have a major impact on existing tax bases and lead to the need to reflect on how to create an efficient, sustainable and fait new tax framework, based on the total mix of taxes.

Keywords: digitalization; tax system; European tax system; international tax reform; COVID-19 (search for similar items in EconPapers)
JEL-codes: H12 H87 K34 O33 Q55 (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/business-digit ... -a165d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/business-digit ... tion-a165a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:2:y:2021:i:10:p:29-34

DOI: 10.37945/cbr.2021.10.04

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().