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
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.
Download the full article: 
Contents
- The European Union in the face of the prospect of achieving
major objectives in the conditions of the pandemic
and economic-financial crisis
Gabriela Victoria ANGHELACHE
Ștefan Daniel ARMEANU
Constantin ANGHELACHE
- Analysis of the correlation between taxation indicators
and economic growth at the macroeconomic level
in European Union and Romania
Cătălina MOTOFEI
- Measuring Adobe Company performance
from the perspective of a Complex Adaptive System
Nora CHIRIȚĂ
Andrei VIȘAN
Mihaela POPESCU
- Welfare enhancing uncertainty
Sravaitri CHAUDHURI
- Business process modeling.
Using Unified Modeling Language to streamline
the design of the TO-BE system within a company
Ionuț NICA
Ștefan IONESCU
- Static and dynamic analysis
of intra-industry trade of BRICS countries
Kuldeep Kumar LOHANI
- Fossil fuel consumption, economic growth and CO2 emissions.
Causality evinced from the BRICS world
Rochna ARORA
Dr. Baljit KAUR
- Methods used in risk financing
Ana Maria POPESCU
Ștefan Virgil IACOB
Alina Eliza DABIJA
- Analyzing Romania GDP:
Final consumption, gross investment, and net exports
influence compared to previously published models
Alexander I. VILLANUEVA
- Analysis of the natural movement of the population
under the spectrum of the health crisis
Constantin ANGHELACHE
Mădălina-Gabriela ANGHEL
Ștefan Virgil IACOB
- Testifying the role of regulatory environment in trade facilitation: Impact on intra-regional trade in South-Asia
Tanya GANDHI
Shahid AHMED
- India and trade blocs: A gravity model analysis
Arjun SINGH
Dr. S.P. PADHI
- Predicting the volatility in stock return of emerging economy:
An empirical approach
Aastha KHERA
Dr. Miklesh Prasad YADAV
- Portfolio optimization with VaR approach:
A comparative analysis for Japan, London, New York and India
Parul BHATIA
Priya GUPTA
- Income-dependent impacts of financial development
and human capital on economic growth.
A non-stationary panel analysis
Mohsen MOHAGHEGH
A.S. VALIPOUR
- Monetary policy and exchange rate pass-through in India
Bhavish SHARMA
- Impact of medium of instruction in education
on economic growth and development
Durbhita V VAISHNAV
- Institutions and economic growth:
A comparative analysis of developing
and developed countries based on institutionalized
social technologies index
Danish Ahmed SIDDIQUI
Qazi Masood AHMED
- Exports, imports and economic growth in India:
An empirical analysis
K. Krishna REDDY
- BEPS – A challenge for the increasing budget revenues
in the process of digitalization
Ionuț MIȘA
Meral KAGITCI
- Implementation of public policies.
The compatibility of the model of public policy
with the target space of the policy
Luminița Gabriela POPESCU
- Fiscal sustainability in Romania
Ioan-Radu PETRARIU
Lucian Constantin VÎLCU
Iulian Cornel LOLEA
Liana VLADU
