A THEORETICAL APPROACH ABOUT NEW PERSPECTIVES IN TAXATION AT NATIONAL AND INTERNATIONAL LEVEL – BEPS AND ITS IMPLICATIONS IN ROMANIA

Nicoleta Mihăilă
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Nicoleta Mihăilă: “Victor Slăvescu” Centre for Financial and Monetary Research, Romanian Academy, Bucharest, Romania

Journal of Financial and Monetary Economics, 2017, vol. 4, issue 1, 280-287

Abstract: There is a big interest about the implementation of BEPS Plan and the manner it would configurate the international and national tax systems. Mostly, any change in fiscal legislation determines the question: „ does it change the unique rate?‖, but some other changes may strongly influence the fiscal environment, as the BEPS Plan shows itself. The scope of this article is to present an evolution of the main changes in international legislation, as well as to clarify the BEPS objectives and to present the main changes in taxation to which we will take part in the next period. We used a descriptive methodology, namely scientific articles published in various journals, books that are relevant in the specialized domain, legislation, official documents of different tax organizations, tax documents.

Keywords: tax regulations; BEPS; tax changes; OECD (search for similar items in EconPapers)
JEL-codes: F23 K34 (search for similar items in EconPapers)
Date: 2017
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