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Theoretical and Applied Economics
No. 4 / 2020 (625), Winter

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

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).

Keywords: fiscality, tax revenue, digitalization, tax avoidance, OECD countries.

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The Economicity. The Epistemic Landscape, Marin Dinu, 2016

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