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Business Digitalization, a Challenge for Taxation

Author

Listed:
  • Robert-Aurelian ȘOVA

    (Bucharest University of Economic Studies)

  • Adriana Florina POPA

    (Bucharest University of Economic Studies)

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.

Suggested Citation

  • Robert-Aurelian ȘOVA & Adriana Florina POPA, 2021. "Business Digitalization, a Challenge for Taxation," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(10), pages 29-34, October.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:10:p:29-34
    DOI: 10.37945/cbr.2021.10.04
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    More about this item

    Keywords

    digitalization; tax system; European tax system; international tax reform; COVID-19;
    All these keywords.

    JEL classification:

    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management

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