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

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 – “Dig...

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Main Authors:	Ionuț MIȘA, Meral KAGITCI
Format:	Article
Language:	English
Published:	General Association of Economists from Romania 2020-12-01
Series:	Theoretical and Applied Economics
Subjects:	fiscality tax revenue digitalization tax avoidance oecd countries
Online Access:	http://store.ectap.ro/articole/1512.pdf

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spelling	doaj-131e75ec9bfd4933b24aa482bbd825482021-01-07T11:13:14ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86781844-00292020-12-01XXVII433134418418678BEPS – A challenge for the increasing budget revenues in the process of digitalizationIonuț MIȘA0Meral KAGITCI1 Bucharest University of Economic Studies, Romania Bucharest University of Economic Studies, Romania 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). http://store.ectap.ro/articole/1512.pdf fiscalitytax revenuedigitalizationtax avoidanceoecd countries
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Ionuț MIȘA Meral KAGITCI
spellingShingle	Ionuț MIȘA Meral KAGITCI BEPS – A challenge for the increasing budget revenues in the process of digitalization Theoretical and Applied Economics fiscality tax revenue digitalization tax avoidance oecd countries
author_facet	Ionuț MIȘA Meral KAGITCI
author_sort	Ionuț MIȘA
title	BEPS – A challenge for the increasing budget revenues in the process of digitalization
title_short	BEPS – A challenge for the increasing budget revenues in the process of digitalization
title_full	BEPS – A challenge for the increasing budget revenues in the process of digitalization
title_fullStr	BEPS – A challenge for the increasing budget revenues in the process of digitalization
title_full_unstemmed	BEPS – A challenge for the increasing budget revenues in the process of digitalization
title_sort	beps – a challenge for the increasing budget revenues in the process of digitalization
publisher	General Association of Economists from Romania
series	Theoretical and Applied Economics
issn	1841-8678 1844-0029
publishDate	2020-12-01
description	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).
topic	fiscality tax revenue digitalization tax avoidance oecd countries
url	http://store.ectap.ro/articole/1512.pdf
work_keys_str_mv	AT ionutmisa bepsachallengefortheincreasingbudgetrevenuesintheprocessofdigitalization AT meralkagitci bepsachallengefortheincreasingbudgetrevenuesintheprocessofdigitalization
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BEPS – A challenge for the increasing budget revenues in the process of digitalization

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