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The Digital Economy - A Challenge for Fiscality

Author

Listed:
  • Costinela ForÈ›ea

    (,,Dunărea de Jos†University of Galati)

  • Viorica Ioan

    (,,Dunărea de Jos†University of Galati)

  • Ioana Lăzărescu

    (,,Dunărea de Jos†University of Galati)

Abstract

The world has changed significantly in recent decades. In addition to globalization, new technologies have facilitated new business models that have put pressure on existing international tax rules. Current economic conditions have prompted many companies to migrate to Internet-based systems to increase efficiency, reduce operating costs, and the ability to operate in real-time between different platforms. Because of this, many companies redesign the main business processes, through investments in technologies, IT systems for economic analysis and decision support, as well as social networks. In this context, the paper aims to provide an overview of the digital economy by highlighting various aspects of the effects of digitalization and the Digital Economy and Society Index (DESI).

Suggested Citation

  • Costinela ForÈ›ea & Viorica Ioan & Ioana Lăzărescu, 2020. "The Digital Economy - A Challenge for Fiscality," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 914-921, December.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:2:p:914-921
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    References listed on IDEAS

    as
    1. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
    2. Russell W. Belk, 2013. "Extended Self in a Digital World," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 40(3), pages 477-500.
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    More about this item

    Keywords

    digital economy; the effects of digitization; DESI;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software
    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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