IDEAS home Printed from https://ideas.repec.org/a/agr/journl/v4(625)y2020i4(625)p331-344.html
   My bibliography  Save this article

BEPS – A challenge for the increasing budget revenues in the process of digitalization

Author

Listed:
  • Ionuț MIȘA

    (Bucharest University of Economic Studies, Romania)

  • Meral KAGITCI

    (Bucharest University of Economic Studies, Romania)

Abstract

In this paper we analyze the measures that led to the formation and implementation of the action plan regarding the outsourcing profit. These measures are adopted in the European Union and are also found in the Romanian tax code starting with 2018. The analysis is based on the action number 1 – “Digital Economy”. In the end, we will analyze the strategy that is based on the CCCTB (Common Consolidated Corporate Tax Base).

Suggested Citation

  • Ionuț MIȘA & Meral KAGITCI, 2020. "BEPS – A challenge for the increasing budget revenues in the process of digitalization," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(4(625), W), pages 331-344, Winter.
    • Handle: RePEc:agr:journl:v:4(625):y:2020:i:4(625):p:331-344
    as

    Download full text from publisher

    File URL: http://store.ectap.ro/articole/1512.pdf
    Download Restriction: no
    File URL: http://www.ectap.ro/articol.php?id=1512&rid=141
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. ., 2015. "Constructive conceptual explanation," Chapters, in: Understanding the Nature of Law, chapter 2, pages 43-66, Edward Elgar Publishing.
    2. ., 2015. "Conceptual explanation of European Union law," Chapters, in: Understanding the Nature of Law, chapter 6, pages 135-160, Edward Elgar Publishing.
    3. Dowd, Tim & Landefeld, Paul & Moore, Anne, 2017. "Profit shifting of U.S. multinationals," Journal of Public Economics, Elsevier, vol. 148(C), pages 1-13.
    4. ., 2015. "Conceptual explanation and contingency," Chapters, in: Understanding the Nature of Law, chapter 3, pages 67-89, Edward Elgar Publishing.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Piegeler, Monika & Röhl, Klaus-Heiner, 2015. "Gründungsförderung in Deutschland: Ein Aktionsplan gegen sinkende Gründerzahlen," IW policy papers 17/2015, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    2. Fuest, Clemens & Hugger, Felix & Neumeier, Florian, 2022. "Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data," Journal of Economic Behavior & Organization, Elsevier, vol. 194(C), pages 454-477.
    3. Sébastien Laffitte & Farid Toubal, 2018. "Firms, Trade and Profit Shifting: Evidence from Aggregate Data," CESifo Working Paper Series 7171, CESifo.
    4. Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018. "Multinational Profit Shifting and Measures throughout Economic Accounts," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 153-205, National Bureau of Economic Research, Inc.
    5. Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
    6. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-03101505, HAL.
    7. Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
    8. Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
    9. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
    10. Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2022. "Fiscal consequences of corporate tax avoidance," WIDER Working Paper Series wp-2022-97, World Institute for Development Economic Research (UNU-WIDER).
    11. Ludvig Wier & Hayley Erasmus, 2023. "The Dominant Role of Large Firms in Profit Shifting," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(3), pages 791-816, September.
    12. Schwab, Thomas & Todtenhaupt, Maximilian, 2021. "Thinking outside the box: The cross-border effect of tax cuts on R&D," Journal of Public Economics, Elsevier, vol. 204(C).
    13. Raymond Mataloni & Kim Ruhl & Dylan Rassier & Fatih Guvenen, 2016. "Offshore Profit Shifting and Domestic Productivity Measurement," 2016 Meeting Papers 1382, Society for Economic Dynamics.
    14. Marika Viertola, 2023. "Profit Shifting of Multinational Enterprises: Evidence from the Nordics," Working Papers 18, Finnish Centre of Excellence in Tax Systems Research.
    15. Makoto Hasegawa, 2023. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," National Tax Journal, University of Chicago Press, vol. 76(4), pages 771-804.
    16. Bakke, Julia Tropina & Hopland, Arnt Ove & Møen, Jarle, 2019. "Profit shifting and the effect of stricter transfer pricing regulation on tax revenue," Discussion Papers 2019/11, Norwegian School of Economics, Department of Business and Management Science.
    17. MARSCHINSKI Robert & DE AMORES HERNANDEZ Antonio & AMOROSO Sara & BAUER Peter & CARDANI Roberta & CSEFALVAY Zoltan & GENTY Aurelien & GKOTSIS Petros & GREGORI Wildmer & GRASSANO Nicola & HERNANDEZ GUE, 2021. "EU competitiveness: recent trends, drivers, and links to economic policy: A Synthesis Report," JRC Research Reports JRC123232, Joint Research Centre.
    18. Bilicka, Katarzyna & Clancey-Shang, Danjue & Qi, Yaxuan, 2022. "Tax avoidance regulations and stock market responses," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
    19. Göbel, Christine & Teitscheid, Petra & Friedrich, Silke & Langen, Nina & Speck, Melanie & Engelmann, Tobias & Rohn, Holger, 2017. "Implementing Sustainable Business Models in the Hospitality Sector with the Help of a Mission Statement," International Journal on Food System Dynamics, International Center for Management, Communication, and Research, vol. 8(2), March.
    20. Virginia Di Nino & Anna Ekstam, 2020. "What value added in the trade balances of euro area financial centres?," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Bridging measurement challenges and analytical needs of external statistics: evolution or revolution?, volume 52, Bank for International Settlements.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:4(625):y:2020:i:4(625):p:331-344. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marin Dinu (email available below). General contact details of provider: https://edirc.repec.org/data/agerrea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.