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Taxation, Globalization And Technological-Industrial Revolution - Effects On Companies

Author

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  • Nicoleta MIHAILA

    (Centre of Financial and Monetary Research Victor Slavescu, Romania)

Abstract

The paper aims to highlight the main fiscal changes in companies due to globalization and the technological revolution (digitalization), as well as the influence on the environment in which companies operate, respectively the obstacles / barriers and fiscal facilities necessary to continue their activity in a favorable economic environment. In this sense, we took into account the evolution of the implicit tax rate at the level of the European Union, in the period 2006-2018 (we used this type of rate because it captures the best the tax changes in the analyzed period), the methodology used being a descriptive one, by appealing to various bibliographic sources, mainly from foreign specialty literature.

Suggested Citation

  • Nicoleta MIHAILA, 2021. "Taxation, Globalization And Technological-Industrial Revolution - Effects On Companies," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(4), pages 77-87.
    • Handle: RePEc:brc:brccej:v:6:y:2021:i:4:p:77-87
    as

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    References listed on IDEAS

    as
    1. European Commission, 2020. "Taxation trends in the European Union: 2020 edition," Taxation trends 2020, Directorate General Taxation and Customs Union, European Commission.
    2. Klapper, Leora & Laeven, Luc & Rajan, Raghuram, 2006. "Entry regulation as a barrier to entrepreneurship," Journal of Financial Economics, Elsevier, vol. 82(3), pages 591-629, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    firms; implicit tax rate; market entry/ exit barriers; tax facilities; EU;
    All these keywords.

    JEL classification:

    • F61 - International Economics - - Economic Impacts of Globalization - - - Microeconomic Impacts
    • F62 - International Economics - - Economic Impacts of Globalization - - - Macroeconomic Impacts

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