BEPS : a challenge for the increasing budget revenues in the process of digitalization
Year of publication: |
2020
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Authors: | Mișa, Ionuț ; Kagitci, Meral |
Published in: |
Theoretical and applied economics : GAER review. - Bucureşti : AGER, ISSN 1841-8678, ZDB-ID 2640970-7. - Vol. 27.2020, 4/625, p. 331-344
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Subject: | fiscality | tax revenue | digitalization | tax avoidance | OECD countries | OECD-Staaten | Steuereinnahmen | Tax revenue | Steuervermeidung | Tax avoidance | Öffentliche Einnahmen | Public revenue |
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