文章基本信息

标题：Digital economy and the reform of the Romanian tax system
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作者：Butnaru, Iulia ; Braşoveanu, Iulian Viorel
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2014
卷号：XXI
期号：Special
页码：104-112
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Considering the effect of the 2008 economic crises, many countries try to protect their national tax bases against erosion through tax planning. However, this target is quite difficult to be achieved taking into account the change in the company’s business models in order to deal with the current economic realities. As a fact, the adaptability of the current tax law to the economic realities is a question that may frequently rise. The present research addresses the problem of digital economy, its business models and the integration of it into the Romanian tax regulations. Several business tax reform- recommendations are proposed for this area as they have not yet been implemented into the Romanian regulation framework.
关键词：digital economy; business models; tax reform- recommendations; double taxation.