Tax theory applied to the digital economy

Analyses the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the digitalization of the economy, and presents a proposal for the adoption of a Digital Data Tax and a Global Internet Tax Agency.

Analizeaza aspectele fiscale perturbatoare ale noilor modele de afaceri digitale pentru a determina necesitatea unor noi masuri fiscale pentru a aborda provocarile fiscale ale digitalizarii economiei si prezinta o propunere pentru adoptarea unei taxe pe date digitale si a unei agentii fiscale globale pe internet.