The Digital Economy - A Challenge for Fiscality

Costinela Forțea (), Viorica Ioan () and Ioana Lăzărescu ()
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Costinela Forțea: ,,Dunărea de Jos†University of Galati
Viorica Ioan: ,,Dunărea de Jos†University of Galati
Ioana Lăzărescu: ,,Dunărea de Jos†University of Galati

Ovidius University Annals, Economic Sciences Series, 2020, vol. XX, issue 2, 914-921

Abstract: The world has changed significantly in recent decades. In addition to globalization, new technologies have facilitated new business models that have put pressure on existing international tax rules. Current economic conditions have prompted many companies to migrate to Internet-based systems to increase efficiency, reduce operating costs, and the ability to operate in real-time between different platforms. Because of this, many companies redesign the main business processes, through investments in technologies, IT systems for economic analysis and decision support, as well as social networks. In this context, the paper aims to provide an overview of the digital economy by highlighting various aspects of the effects of digitalization and the Digital Economy and Society Index (DESI).

Keywords: digital economy; the effects of digitization; DESI (search for similar items in EconPapers)
JEL-codes: G30 H21 L86 O1 (search for similar items in EconPapers)
Date: 2020
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