Issue |
SHS Web Conf.
Volume 177, 2023
International Conference Legal Perspectives on the Internet. COPEJI 6.0. The Right to the Confluence of Two Universes: Where to?
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Article Number | 01003 | |
Number of page(s) | 10 | |
Section | Legal Dimenions of Businesses in the New Digital World | |
DOI | https://doi.org/10.1051/shsconf/202317701003 | |
Published online | 22 September 2023 |
Taxing forms in the digital environment
Faculty of Law, Alexandru Ioan Cuza University, Romania
* Corresponding author: ioana.costea@uaic.ro
Taxation is a phenomenon of legal adagio to a preliminary juridical relevant relation generated by legal subjects’ interactions in a given environment. The traditional milieu is evolving in newer directions as human activity, including markets, are digitalizing. This new domain of legal interaction is addressed also by tax legislation in both substantial and procedural dimensions. This new map of tax relevancy is read by the present study to catalogue classical and emerging instruments of taxation in the digital environment.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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