Taxing the digital economy – rethinking Romania’s prospects

Albiman, M. M., & Sulong, Z. (2017). The linear and non-linear impacts of ICT on economic growth, of disaggregate income groups within SSA region. Telecommunications Policy, 41(7-8), 555-572.10.1016/j.telpol.2017.07.007 Search in Google Scholar

ANIS (2020). Viziunea ANIS: Romania digitala 2025. Retrieved from https://anis.ro/wp-content/uploads/Viziunea-ANIS_Romania-Digitala-2025.pdf. Search in Google Scholar

Baig, A., Hall, B., Jenkins, P., Lamarre, E., & McCarthy, B. (2020). The COVID-19 recovery will be digital: A plan for the first 90 days. McKinsey Digital.Retrieved fromhttps://www.mckinsey.com/business-functions/mckinsey-digital/our-insights/the-covid-19-recovery-will-be-digital-a-plan-for-the-first-90-days. Search in Google Scholar

Bukht, R., Heeks, R. (2017). Defining, conceptualising and measuring the digital economy. Development Informatics working paper, (68), Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3431732.10.2139/ssrn.3431732 Search in Google Scholar

Domazet, I., Zubović, J., & Lazić, M. (2018). Driving factors of Serbian competitiveness: Digital economy and ICT. Strategic management, 23(1), 20-28.10.5937/StraMan1801020D Search in Google Scholar

Engen, E. M., & Skinner, J. (1996). Taxation and economic growth (No. w5826). National Bureau of Economic Research.10.3386/w5826 Search in Google Scholar

European Commission (2020). Digital Economy and Society Index2020. Retrieved from https://ec.europa.eu/digital-single-market/en/digital-economy-and-society-index-desi. Search in Google Scholar

Fernández-Portillo, A., Almodóvar-González, M., & Hernández-Mogollón, R. (2020). Impact of ICT development on economic growth. A study of OECD European Union countries. Technology in Society, 63, 101420.10.1016/j.techsoc.2020.101420 Search in Google Scholar

Gerring, J. (2006). Case study research: Principles and practices. Cambridge: Cambridge University Press.10.1017/CBO9780511803123 Search in Google Scholar

Haller, S. A., & Lyons, S. (2015). Broadband adoption and firm productivity: Evidence from Irish manufacturing firms. Telecommunications Policy, 39(1), 1-13.10.1016/j.telpol.2014.10.003 Search in Google Scholar

Izkowska, J., Kawecka, K., Malinowska, M, Marciniak, T., Młodziejewska, M., Novak, J., Pastusiak, B., &Valachovicova, I.(2020). Digital Challengers in the next normal in Central and Eastern Europe. Digital McKinsey. Retrieved fromhttps://www.mckinsey.com/business-functions/mckinsey-digital/our-insights/digital-challengers-in-the-next-normal-in-central-and-eastern-europe. Search in Google Scholar

Jorgenson, D. W., & Vu, K. M. (2016). The ICT revolution, world economic growth, and policy issues. Telecommunications Policy, 40(5), 383-397.10.1016/j.telpol.2016.01.002 Search in Google Scholar

Kogut, B. M. (Ed.). (2003). The global internet economy. Cambridge: MIT Press.10.7551/mitpress/3300.001.0001 Search in Google Scholar

Macek, R. (2015). The impact of taxation on economic growth: Case study of OECD countries. Review of Economic Perspectives, 14(4), 309-328.10.1515/revecp-2015-0002 Search in Google Scholar

Mayer, W., Madden, G., & Wu, C. (2020). Broadband and economic growth: a reassessment. Information Technology for Development, 26(1), 128-145.10.1080/02681102.2019.1586631 Search in Google Scholar

Mazurencu, M. M., Niculescu-Aron, G. I., & Mihaescu, C. (2006). An overview of the Romanian ICT sector in the context of European emerging markets. Economy Informatics, 1-4, 111-114. Search in Google Scholar

Mesenbourg, T. L. (2001). Measuring the digital economy. US Bureau of the Census, (1). Search in Google Scholar

Mims, C. (2021). On the 100th Anniversary of ‘Robot,’ They’re Finally Taking Over, Wall Street Journal, January 23. Search in Google Scholar

Myles, G. D. (2000). Taxation and economic growth. Fiscal studies, 21(1), 141-168.10.1111/j.1475-5890.2000.tb00583.x Search in Google Scholar

Neamţu, D. M., Hapenciuc, C. V., & Bejinaru, R. (2019, May). The impact of digitalization on business sector development in the knowledge economy. In Proceedings of the International Conference on Business Excellence, 13(1), 479-491, Sciendo.10.2478/picbe-2019-0042 Search in Google Scholar

Nellen A., (2016). Taxation and Today’s Digital Economy, Journal of Tax Practice & Procedure, April-May, 17. Search in Google Scholar

Novak, J., Purta, M., Marciniak, T., Ignatowicz, K., Rozenbaum, K., & Yearwood, K. (2018). The rise of digital challengers how digitization can become the next growth engine for central and Eastern Europe. Digital McKinsey, Retrieved from https://digitalchallengers.mckinsey.com/files/McKinsey%20CEE%20report_The%20Rise%20of%20Digital%20Challengers.pdf. Search in Google Scholar

Olbert, M., & Spengel, C. (2017). International taxation in the digital economy: challenge accepted. World Tax Journal, 9(1), 3-46. Search in Google Scholar

Ogrean C., & Herciu, M. (2020). Digital Transformation of Centru Region – Romania. Needs Assessment. Studies in Business and Economics, 15(2), 270-281.10.2478/sbe-2020-0040 Search in Google Scholar

Organisation for Economic Co-operation and Development. (2011). OECD guide to measuring the information society. Retrieved from https://www.oecd.org/sti/ieconomy/oecdguidetomeasuringtheinformationsociety2011.htm. Search in Google Scholar

Schwab, K. (2017). The fourth industrial revolution. New York, Crown Business. Search in Google Scholar

Schwab, K., & Davis, N. (2018). Shaping the future of the fourth industrial revolution. New York: Currency. Search in Google Scholar

Tapscott, D. (1997). The digital economy: promise and peril in the age of networked intelligence. New York: McGraw-Hill. Search in Google Scholar

Vafopoulos, M. N. (2012). The Web Economy: Goods, Users, Models, and Policies, Foundations and Trends® in Web Science, 3(1-2), 1-136.10.1561/1800000015 Search in Google Scholar

Venturini, F. (2015). The modern drivers of productivity. Research Policy, 44(2), 357-369.10.1016/j.respol.2014.10.011 Search in Google Scholar

Vu, K., Hanafizadeh, P., & Bohlin, E. (2020). ICT as a driver of economic growth: A survey of the literature and directions for future research. Telecommunications Policy, 44(2), 101922.10.1016/j.telpol.2020.101922 Search in Google Scholar

Yin, R.K. (2017). Case study research and applications: Design and methods. Sage publications. Search in Google Scholar