Business Digitalization, a Challenge for Taxation

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...

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Autores principales:	Robert-Aurelian ȘOVA, Adriana Florina POPA
Formato:	article
Lenguaje:	EN RO
Publicado:	The Body of Expert and Licensed Accountants of Romania 2021
Materias:	digitalization tax system european tax system international tax reform covid-19 Economic history and conditions HC10-1085 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/c1c8ed22c9064489bb2aa34793b353b6
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id	oai:doaj.org-article:c1c8ed22c9064489bb2aa34793b353b6
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spelling	oai:doaj.org-article:c1c8ed22c9064489bb2aa34793b353b62021-11-26T12:59:44ZBusiness Digitalization, a Challenge for Taxation2668-892110.37945/cbr.2021.10.04https://doaj.org/article/c1c8ed22c9064489bb2aa34793b353b62021-11-01T00:00:00Z https://www.ceccarbusinessreview.ro/business-digitalization-a-challenge-for-taxation-a165d/download-PDF/ https://doaj.org/toc/2668-8921The 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.Robert-Aurelian ȘOVAAdriana Florina POPAThe Body of Expert and Licensed Accountants of Romania articledigitalizationtax systemeuropean tax systeminternational tax reformcovid-19Economic history and conditionsHC10-1085FinanceHG1-9999ENROCECCAR Business Review, Vol 2, Iss 10, Pp 29-34 (2021)
institution	DOAJ
collection	DOAJ
language	EN RO
topic	digitalization tax system european tax system international tax reform covid-19 Economic history and conditions HC10-1085 Finance HG1-9999
spellingShingle	digitalization tax system european tax system international tax reform covid-19 Economic history and conditions HC10-1085 Finance HG1-9999 Robert-Aurelian ȘOVA Adriana Florina POPA Business Digitalization, a Challenge for Taxation
description	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.
format	article
author	Robert-Aurelian ȘOVA Adriana Florina POPA
author_facet	Robert-Aurelian ȘOVA Adriana Florina POPA
author_sort	Robert-Aurelian ȘOVA
title	Business Digitalization, a Challenge for Taxation
title_short	Business Digitalization, a Challenge for Taxation
title_full	Business Digitalization, a Challenge for Taxation
title_fullStr	Business Digitalization, a Challenge for Taxation
title_full_unstemmed	Business Digitalization, a Challenge for Taxation
title_sort	business digitalization, a challenge for taxation
publisher	The Body of Expert and Licensed Accountants of Romania
publishDate	2021
url	https://doaj.org/article/c1c8ed22c9064489bb2aa34793b353b6
work_keys_str_mv	AT robertaureliansova businessdigitalizationachallengefortaxation AT adrianaflorinapopa businessdigitalizationachallengefortaxation
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Business Digitalization, a Challenge for Taxation

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