IDEAS home Printed from https://ideas.repec.org/a/agr/journl/v4(625)y2020i4(625)p331-344.html
   My bibliography  Save this article

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

Author

Listed:
  • 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).

Suggested Citation

  • Ionuț MIȘA & Meral KAGITCI, 2020. "BEPS – A challenge for the increasing budget revenues in the process of digitalization," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(4(625), W), pages 331-344, Winter.
    • Handle: RePEc:agr:journl:v:4(625):y:2020:i:4(625):p:331-344
    as

    Download full text from publisher

    File URL: http://store.ectap.ro/articole/1512.pdf
    Download Restriction: no
    File URL: http://www.ectap.ro/articol.php?id=1512&rid=141
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. ., 2015. "Constructive conceptual explanation," Chapters, in: Understanding the Nature of Law, chapter 2, pages 43-66, Edward Elgar Publishing.
    2. ., 2015. "Conceptual explanation of European Union law," Chapters, in: Understanding the Nature of Law, chapter 6, pages 135-160, Edward Elgar Publishing.
    3. Dowd, Tim & Landefeld, Paul & Moore, Anne, 2017. "Profit shifting of U.S. multinationals," Journal of Public Economics, Elsevier, vol. 148(C), pages 1-13.
    4. ., 2015. "Conceptual explanation and contingency," Chapters, in: Understanding the Nature of Law, chapter 3, pages 67-89, Edward Elgar Publishing.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Piegeler, Monika & Röhl, Klaus-Heiner, 2015. "Gründungsförderung in Deutschland: Ein Aktionsplan gegen sinkende Gründerzahlen," IW policy papers 17/2015, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    2. Fuest, Clemens & Hugger, Felix & Neumeier, Florian, 2022. "Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data," Journal of Economic Behavior & Organization, Elsevier, vol. 194(C), pages 454-477.
    3. Bussy, Adrien, 2023. "Corporate tax evasion: Evidence from international trade," European Economic Review, Elsevier, vol. 159(C).
    4. Nunes, J. & Silva, Pedro D. & Andrade, L.P. & Gaspar, Pedro D., 2016. "Key points on the energy sustainable development of the food industry – Case study of the Portuguese sausages industry," Renewable and Sustainable Energy Reviews, Elsevier, vol. 57(C), pages 393-411.
    5. Sébastien Laffitte & Farid Toubal, 2018. "Firms, Trade and Profit Shifting: Evidence from Aggregate Data," CESifo Working Paper Series 7171, CESifo.
    6. Mattos, Enlinson & Bressan, Rafael, 2022. "Nontariff barriers, trading companies and customs duties evasion," Textos para discussão 560, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
    7. Fatica, Serena & Wildmer, Gregori, 2018. "Profit shifting by EU banks: evidence from country-by-country reporting," Working Papers 2018-04, Joint Research Centre, European Commission.
    8. Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018. "Multinational Profit Shifting and Measures throughout Economic Accounts," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 153-205, National Bureau of Economic Research, Inc.
    9. Bilicka, Katarzyna & Scur, Daniela, 2021. "Organizational capacity and profit shifting," LSE Research Online Documents on Economics 113874, London School of Economics and Political Science, LSE Library.
    10. Göbel, Christine & Teitscheid, Petra & Friedrich, Silke & Langen, Nina & Speck, Melanie & Engelmann, Tobias & Rohn, Holger, 2017. "Implementing Sustainable Business Models in the Hospitality Sector with the Help of a Mission Statement," 2018 International European Forum (163rd EAAE Seminar), February 5-9, 2018, Innsbruck-Igls, Austria 276926, International European Forum on System Dynamics and Innovation in Food Networks.
    11. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-03101505, HAL.
    12. Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
    13. Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
    14. Souillard, Baptiste, 2022. "Intra-industry spillovers of profit shifting and investments in tax havens," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 581-599.
    15. Manthos D. Delis & Iftekhar Hasan & Panagiotis I. Karavitis, 2020. "Profit shifting and tax‐rate uncertainty," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(5-6), pages 645-676, May.
    16. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2023. "Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform," Tax Policy and the Economy, University of Chicago Press, vol. 37(1), pages 57-108.
    17. Viertola, Marika, 2023. "Profit shifting of multinational enterprises: evidence from the Nordics," Working Papers 155, VATT Institute for Economic Research.
    18. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
    19. Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
    20. Dobranschi, Marian & Nerudová, Danuše & Solilová, Veronika & Litzman, Marek, 2023. "An alternative measure of profit shifting and corporate income tax losses," Journal of Multinational Financial Management, Elsevier, vol. 70.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:4(625):y:2020:i:4(625):p:331-344. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mircea Dinu (email available below). General contact details of provider: https://edirc.repec.org/data/agerrea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.