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Tax Advice: An Essential Element in the Success of an E-Business

Tax Advice: An Essential Element in the Success of an E-Business
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Author(s): Traian Ovidiu Calotă (Titu Maiorescu University, Romania), Mihaela Ristache (Titu Maiorescu University, Romania) and Alin Eliodor Tănase (Titu Maiorescu University, Romania)
Copyright: 2020
Pages: 11
Source title: Improving Business Performance Through Innovation in the Digital Economy
Source Author(s)/Editor(s): Ionica Oncioiu (Titu Maiorescu University, Romania)
DOI: 10.4018/978-1-7998-1005-6.ch003


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This chapter investigates the impact of taxation on the online business environment in Romania. In the last 30 to 35 years, the world economy has been marked by a rapid development of the services sector, especially in economically-developed countries, with the degree of internationalization being a major feature of no doubt. The contribution of tax consultancy to the development of the economy has been remarkable in most areas of activity. The results asserted the research hypothesis: Romanian firms' strategies were influenced by the phenomenon of corruption reported, in particular, to tax evasion. Governments around the world are trying to respond to growing budgetary pressures by trying to introduce measures to combat tax evasion. Among them is Romania, which has lately changed its legislation on identifying undeclared revenues to tax. Continuous improvement of the strategy to identify and develop new processes leads to increased performance, efficiency of skills, and harmonization of results.

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