Impozitarea veniturilor din servicii digitale: concept, tendinţe globale şi specific naţional

Prof. univ. dr. habil. Mihaela TOFAN

Universitatea "Alexandru Ioan Cuza" din Iaşi

ABSTRACT

The paper addresses the legal challenges generated by the new configuration of the digital economy, in general, and in the European Union, in particular. The exponential development of digital services and the fabulous revenues thus generated raised the interest of governments to establish a rigorous tax treatment for these revenues, respecting the imperatives imposed by the principle of fair taxation but also to satisfy the rigors of budget balance. The need to establish this new form of tax treatment, although unanimously considered necessary by theoreticians and practitioners, is very difficult to obtain, which is why multilateral initiatives to create the appropriate legal framework are being carefully followed, it being easier to take over models already outlined at international level, at least at the...