Direct taxation of the digital economy
The objectives of the study are to analyze the future of direct taxation of the digital economy in the field of corporate income tax. Digitalization has grown steadily, spreading to all areas, especially the economic sector, i.e. the economic activity carried out by taxpayers. In this context of dev...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2023-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2023/26/shsconf_copeji2023_01004.pdf |
| _version_ | 1797673419602395136 |
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| author | Nanu Florentin Gabriel |
| author_facet | Nanu Florentin Gabriel |
| author_sort | Nanu Florentin Gabriel |
| collection | DOAJ |
| description | The objectives of the study are to analyze the future of direct taxation of the digital economy in the field of corporate income tax. Digitalization has grown steadily, spreading to all areas, especially the economic sector, i.e. the economic activity carried out by taxpayers. In this context of development of the digital economy not only at a national level, but also at the European or global level, there is a need to analyze which state is responsible for taxing the profits obtained through the digital economy. The main research tools were the legal provisions on direct taxation, the literature analyzing and interpreting this field, and the identification of conclusions from the specific practice of taxpayers who have encountered problems, have asked the same questions or perhaps have found the answers necessary for this research. The implications of the study are both theoretical and practical. The topic aims to analyze a modern direct taxation mechanism. On the other hand, companies and countries will be able to determine where the tax has to be paid by the taxpayer. |
| first_indexed | 2024-03-11T21:44:16Z |
| format | Article |
| id | doaj.art-1bbb2ab9ca6e4379bc12415ef4888cd7 |
| institution | Directory Open Access Journal |
| issn | 2261-2424 |
| language | English |
| last_indexed | 2024-03-11T21:44:16Z |
| publishDate | 2023-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj.art-1bbb2ab9ca6e4379bc12415ef4888cd72023-09-26T10:13:29ZengEDP SciencesSHS Web of Conferences2261-24242023-01-011770100410.1051/shsconf/202317701004shsconf_copeji2023_01004Direct taxation of the digital economyNanu Florentin Gabriel0University of BucharestThe objectives of the study are to analyze the future of direct taxation of the digital economy in the field of corporate income tax. Digitalization has grown steadily, spreading to all areas, especially the economic sector, i.e. the economic activity carried out by taxpayers. In this context of development of the digital economy not only at a national level, but also at the European or global level, there is a need to analyze which state is responsible for taxing the profits obtained through the digital economy. The main research tools were the legal provisions on direct taxation, the literature analyzing and interpreting this field, and the identification of conclusions from the specific practice of taxpayers who have encountered problems, have asked the same questions or perhaps have found the answers necessary for this research. The implications of the study are both theoretical and practical. The topic aims to analyze a modern direct taxation mechanism. On the other hand, companies and countries will be able to determine where the tax has to be paid by the taxpayer.https://www.shs-conferences.org/articles/shsconf/pdf/2023/26/shsconf_copeji2023_01004.pdf |
| spellingShingle | Nanu Florentin Gabriel Direct taxation of the digital economy SHS Web of Conferences |
| title | Direct taxation of the digital economy |
| title_full | Direct taxation of the digital economy |
| title_fullStr | Direct taxation of the digital economy |
| title_full_unstemmed | Direct taxation of the digital economy |
| title_short | Direct taxation of the digital economy |
| title_sort | direct taxation of the digital economy |
| url | https://www.shs-conferences.org/articles/shsconf/pdf/2023/26/shsconf_copeji2023_01004.pdf |
| work_keys_str_mv | AT nanuflorentingabriel directtaxationofthedigitaleconomy |