文章基本信息

标题：Economic Effects of the Implementation of the BEPS Plan in Romania
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作者：Fortea Costinela ; Antohi Valentin Marian ; Zlati Monica Laura 等
期刊名称：Risk in Contemporary Economy
电子版ISSN：2067-0532
出版年度：2020
页码：101-110
DOI：10.35219/rce2067053274
语种：English
出版社：Dunarea de Jos University of Galati
摘要：The BEPS Plan (Action Plan on Base Erosion and Profit Shifting) is a globally adopted solution proposed by the Organization for Economic Co-operation and Development (OECD) to prevent the erosion of the taxable base and the transfer of profits. Through the recommendations on fiscal legislative changes at national and international level,we appreciate that a risk of eroding the business environment is expected,as in the medium and long term the tax burden will manifest itself as a barrier for the development of businesses related to those directly targeted by the BEPS plan,respectively by the trade flows of multinational companies. The research aimed to evaluate the impact of the application of the BEPS plan in Romania,especially Action 1 - Tax Challenges Arising from Digitalisation,by developing a regression econometric model to assess in a predictive way the impact of the plan on the economic and financial evolution of companies in the sphere of the digital economy and which fulfill the conditions to be a substantial fiscal presence. Based on the data collected on the dynamics of economic and financial indicators of the companies studied,it was found that the risk of bankruptcy increased and a contraction in turnover against the background of BEPS surcharge.
关键词：BEPS plan;Taxation;digital economy;surcharge;econometric model